Taxability of spectacle allowance as part of ctc.

Dear Friends,

One of my colleague is getting Spectacle Allowance as part of his CTC. My query in this regards are as under:

1. Whether this is part of Medical Allowance / Medical Reimbursement under 80 D ( Max Limit - 15000/- per annum)

2. If this a separate allowance what is the scope - whether it covers consultation fees of ophthalmologist, cost of medicine or also the cost of lens and spec frame.

3. Is there any monetary limit for this?

Thanks and Regards,

K. K. Srivastava