This is in continuation of my question:
Merge functionality of two xsl files into a single file (not a xsl import or include issue)
I have to merge
I don't understand the problem. The solution I posted in your last question already works.
For this input:
#+# AA ISD 5
Output will be:
AA ISD 5
You, in fact, don't need your original stylesheet, because basically you just copy the tree.