Masonry chimneys for commercial and industrial type incinerators of a size designed for not more than 110 kilograms of refuse per hour and having a horizontal grate area not exceeding 0.50 sq. meter shall have walls of solid masonry or reinforced concrete not less than 100 millimeters thick with lining of not less than 100 millimeters of firebrick, which lining shall extend for not less than 12.00 meters above the roof of the combustion chamber. If the design capacity of grate area of such an incinerator exceeds 110 kilograms per hour and 0.80 sq. meter respectively, walls shall not be less than 200 millimeters thick, lined with not les than 100 millimeters of firebrick extending the full height of the chimney.