Commentary for Rosh Hashanah 54:9

איכא דמתני לה אסיפא שלא במינו פסול א"ר יוחנן והוא שנפחת רובו מכלל דבמינו אע"פ שנפחת רובו כשר

If it was scraped ti became [thin like] a wafer, it is valid. If one shofar is placed within another, if one hears the sound of the inner one he thereby performs his religious duty, but if he hears the sound of the outer one he does not thereby perform his religious duty.

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