SSI EXEMPTION

Dear Members,

one of my client is trading in a product which was till now exempt from excise. but by a recent circular, some of the smaller packings are made excisable. so, now my client deals in both, excisable and non-excisable items. my question is, while calculating the clearence of 90 lacs and 1.5 crores, are non-excisable items also considered?