Washing Allowance Not Included In ESI

Dear Sirs,
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,

Dear Mr. Sandip,
When the employer is providing uniform to the employee and paying washing allowance for it then it is out of ESIC coverage.
If the employer is paying Washing allowance but not providing uniform to the employee then the amount is treated as covered wages under ESIC.
Thanks.
sdas