But 225 requires a disconnecting means, if you work thru the rules it requires the disconnecting means to be suitable for use as a service disconnecting means, or a panelboard or fused disconnect.
Once you install a panelboard, its no longer a branch circuit, and then a GES is required.
The exemption in 250.32(A) is only allowed in dwelling unit outbuildings or garages, where a snap switch can be used as a disconnect.
Perhaps I'll make a proposal for the 2014 NEC for a FPN to 250.32(A) for the 225 rule.
