29.1082—Waste.
The portion or portions of the web of tobacco leaves which have been lost or rendered less serviceable for use in tobacco products, including:
(a)
Portions which have decomposed or largely decomposed by field diseases and field-firing, pole-burning, bulk-burning; (b) portions which are dead, lifeless, and do not have sufficient strength or stability to hold together in the normal manufacturing process due to excessive injury of any kind.