(a) Room as used herein means a definite refrigerated space within and a portion of a refrigerated warehouse and which room is used separately and exclusively as a processing room, breakup room or ice cream hardening room, as hereinafter defined.

(b) A processing room shall be deemed to be a refrigerated room used exclusively for the processing of food and which is not otherwise used for the storage of food.

(c) A breakup room shall be deemed to be a refrigerated room used exclusively for reassembling and/or repacking frozen foods for distribution to the trade, and which is not otherwise used for the storage of food.

(d) An ice cream hardening room shall be deemed to be a refrigerated room where only frozen desserts manufactured pursuant to article 4-A of the Agriculture and Markets Law are placed for freezing after manufacture and which is used exclusively for such purpose, and which is not otherwise used for the storage of food.