(2) A boiler, as defined in 40 CFR 260.10, incorporated by reference in § 260a.1, that is identified as one of the following:
- (i) An industrial boiler located on the site of a facility engaged in a manufacturing process where substances are transformed into new products, including the component parts of products, by mechanical or chemical processes.
- (ii) A utility boiler used to produce electric power, steam, heated or cooled air, or other gases or fluids for sale.
- (iii) A waste oil-fired space heater if the burner meets the provisions of § 298.23 (relating to onsite burning in space heaters).