As per our discussion, please find our reply.
35. We will use only Equipment number for all equipment and there will not be any tag number for these equipment. 47. No bellow require on  SPDU-II also.51. Will incorporate in P &ID 53. SPDU-II have only HO2 supply only, will incorporate in P &ID. 52. We will check the possibility of 3 way valve.62. we will wait for hand sketch  from you. 63. we will add APT on this line.