Why Aren't Washing Allowances Included in ESI Deductions? Seeking Clarification

ESI Deduction and Washing Allowances

All other items are adjudged as wages for considering ESI deduction, but washing cloth washing allowances are not included for the same. Why? Please let us know the logic behind it.

Regards,

When the employer provides a uniform to the employee and pays a washing allowance for it, then it is out of ESIC coverage. If the employer is paying a washing allowance but not providing a uniform to the employee, then the amount is treated as covered wages under ESIC.

Thanks,
sdas