Units with a turnover upto Rs. 125 crores or those with aggregate credit/capital market exposure with our bank upto Rs. 25 crores or gross investment in plant and machinery [original cost excluding land and building and the items specified by the Ministry of Small Scale Industries vide its notification no. S.O. 1722 (E) dated October 5, 2006] upto Rs.15 crores. An account should satisfy all the three conditions in order to be classified as an SME account.