This policy setting prevents users from overriding the set of attachments blocked by Outlook. If you enable this policy setting ...

This policy setting prevents users from overriding the set of attachments blocked by Outlook.

If you enable this policy setting users will be prevented from overriding the set of attachments blocked by Outlook.  Outlook also checks the "Level1Remove" registry key when this setting is specified. 

If you disable or do not configure this policy setting, users will be allowed to override the set of attachments blocked by Outlook.