Mike is so right…it is very important that you READ and understand the actual meaning of the code issue and disect the safety issue out of it.
It is also important to not forget the fact it applies to other areas of the code as well for feeders and branch circuits also…
**(D) Final Spans. **Final spans of feeders or branch circuits
shall comply with 225.19(D)(1), (D)(2), and (D)(3).
**(1) Clearance from Windows. **Final spans to the building
they supply, or from which they are fed, shall be permitted
to be attached to the building, but they shall be kept not less
than 900 mm (3 ft) from windows that are designed to be
opened, and from doors, porches, balconies, ladders, stairs,
fire escapes, or similar locations.
*Exception: Conductors run above the top level of a window
shall be permitted to be less than the 900-mm (3-ft)