In Article 404.8 (A) it states that circuit breakers and switches need to at 6' 7" or less. In exception #2 it allows the switch or circuit breaker to be higher than 6' 7" for appliances etc. In a single family home, would this be applicable to a gas furnace in a unfinished basement to install the service switch in the ceiling joist adjacent to the furnace ? the alternative is FMC on the ductwork to bring it down to 6' 7" or below . if the exception doesn't apply please give an example for a house where the exception might be used. What is the intent of this exception .