I have the following in my build.xml:
If you are trying to exclude Java classes but Ant is still trying to compile them then this may be due to references to these classes in your code.
If A.java has a reference to B.java and you try to exclude B.java then compiling A.java will require that B.java is compiled too.
This is one reason for interfaces in Java, so you can compile the interface without needing to compile the implementations.