Exemption of Entertainment Allowance

[subodh]

I have come across a case wherein a well managed company has allowed exemption amounting to more than `60,000/- in form No 16. However under sec 16 (ii), the Entertainment Allowance is specifically taxable in case of non-government employees and or exempt up to ` 5000 only in the hands of Govt employees.
Can the Entertainment Allowance be considered for exemption under section 10(14) also?  ??? I am sorry if i sounded stupid