I don't have the handbook, and I don't understand the question. But let me take a guess.
I think you are saying that, in order to get out of the room, a person would have to walk up steps. That is different than saying that there are steps to an upper level of the same room, that the exit door is on the same level as the equipment, and that the steps are located in the path between the equipment and the only exit door.
If my guess is right, then I don't see steps as being an obstruction to the exit path. Rather, they are part of the exit path. I think the exception is all about being able to walk, starting at the place at which you are working, and going to the exit, without having to walk around anything. If there is a column between the equipment and the door, then the path is obstructed. But if there is no other obstruction between the equipment and the steps, and if the steps are part of the path to the door, then that is acceptable.
By the way, in my opinion, if you get into the equipment by opening (and not completely removing) a panel door, and if that panel door is hinged in such a way to cause the open panel door to be between the worker and the exit door (i.e., with the panel door open and with the worker's hands inside the enclosure, the person cannot see the exit door because the panel door is in the way), then I would say the path is obstructed by the panel door itself.