Table of rates at which depreciation is admissible

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....(i) Hydro-electric 3.4 (ii) Steam electric NHRS & Waste heat recovery Boilers/plants 7.84 (iii) Diesel electric and Gas plant 8.24 (b) Cooling towers and circulating water systems 7.84 (c) Hydraulic works forming part of Hydro-electric system including :   (i) Dams, spillways weirs, canals, reinforced concrete flumes and siphons ....

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....ing foundations) having a rating of 100 kilovolt amperes and over 7.81  (ii) Others 7.84 (f) Switchgear including cable connections 7.84 (g) Lightning arrestor :     (i) Station type 7.84  (ii) Pole type 12.77 (iii) Synchronous condenser 5.27 (h) Batteries 33.4 ....