Medical Allowance - What are Disallowed

Hi Everybody,

I understand, medical reimbursement is exempt from tax to extent 15000/-. It is very difficult to find the list of items which doesnot qualify to claim as medical reimbursement and seek exemption. Can anyone please help provide precisely, the section reference and clause, which details items that donot qualify to claim medical reimbursement and  seek exemption thereon. I understand few such items which donot qualify are Toiletries, cosmetics and items of personal hygiene, Mineral water and health drinks/beverages. Does treatment on Dandruff include for exemption or is this part of cosmetics? 

Thank you,

Vinay