One of my Client is engaged in the Carton Manufacturing Industry. The production is done on a Job basis from various industries etc as per their requirements. All these industries need cartons for their finished products alongwith their logos and name printed on these cartons. For this Purpose , my client has purchased various printing blocks from the printing blocks manufacturer for the respective designs/logos/names , etc. Now I want to know that whether these printing blocks are in the nature of Fixed Assets or not and if , then what is the rate of Depreciation as per Income Tax Act.