In accordance with the standards and criteria in rule 3745-50-10 of the Administrative Code(definition of "boiler"), and the procedures in rule 3745-50-26 of the Administrative Code, the director may determine on a case-by-case basis that certain enclosed devices using controlled flame combustion are boilers, even though they do not otherwise meet the definition of boiler contained in rule 3745-50-10 of the Administrative Code, after considering the following criteria:
(A) The extent to which the unit has provisions for recovering and exporting thermal energy in the form of steam, heated fluids, or heated gases;
(B) The extent to which the combustion chamber and energy recovery equipment are of integral design;
(C) The efficiency of energy recovery, calculated in terms of the recovered energy compared with the thermal value of the fuel;
(D) The extent to which exported energy is utilized;
(E) The extent to which the device is in common and customary use as a "boiler," functioning primarily to produce steam, heated fluids, or heated gases; and
(F) Other factors, as appropriate.