So if a receptacle is above an accessible ceilng, it is allowed to plug in a little transformer with integral 120V plug since there is no flexible cord involved in that at 120V. The flexible cord coming out or the little transformer would not be at 120V, but rather 24V going to the apparatus mounted to the ceiling.
The situation is a ceiling mounted patient lift that is itself battery powered, with the little transformer that is part of the charging apparatus as I have described here. The customer wish is to plug the little transformer into a receptace above the accessible ceiling to hide it from view of the patients.