Section 72.05-40 - Insulation, other than for structural fire protection(a) Any insulation installed for heat and comfort, refrigeration (including air conditioning), or for any other purpose, and all material incidental to its installation, shall be approved Incombustible Materials. This paragraph shall not apply to such insulation installed in cargo spaces, refrigerated storerooms, individual refrigerator boxes, nor to pipe and machinery coverings or laggings within the machinery spaces.