Set-top boxes classified as electrical equipment, eligible for 15% depreciation, not 80%, u/r 8(ix)(E)(k).

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....Depreciation on Set Top Boxes (STB) - @80% OR 15% - STB’s are energy saving devices OR electrical equipment - Set Top Box is a device connected to a TV and which allows a subscriber to receive in unencrypted and descrambled form subscribed channels through an addressable system - STB’s does not comes within Rule 8(ix)(E)(k) to claim depreciation @ 80% - depreciation is allowable @ 15% only....