§ 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.