Bifurcation of non-processing area clarifies dual-use infrastructure treatment and refund obligations and segregation rules. Bifurcation of the non-processing area separates dual-use and SEZ-only infrastructure: dual-use infrastructure is ineligible for duty exemptions and requires full refund of central levies previously availed, compliance with state land-use rules, refund of state or local tax concessions, and a State NOC; SEZ-only portions must be bonded and segregated and may qualify for exemptions as approved by the Board, subject to prescribed area allocations, Floor Area Ratio conformity, leasehold-only transfer, and application and approval procedures through the Development Commissioner and Board of Approval.