It might be best to check over on the dedicated MAC forum, the easiest method I know of is to use "ADCENTER" (designcenter  or Ctrl+2), although not necessary to have the drawings both open it is probably easiest, have the new drawing as the active tab, then in the 'tree view' of the designcenter open up the 'layers' section for the original drawing and select all the layers you want to transfer to the new drawing, right-click and select 'add'. All the layers and details will be added to the new drawing including descriptions.

The layer state export/import function is for transferring 'layer states' which is something completely different.

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Hi Sreejith,

It is not very difficult.

You can use stAte option inside  -LAYER command to import Layer Staes (Layer groups) from another drawing.

Command: -LAYER
Current layer: "0"
Enter an option [?/Make/Set/New/Rename/ON/OFF/Color/Ltype/LWeight/TRansparency/MATerial/Plot/Freeze/Thaw/LOck/Unlock/stAte/Description/rEconcile/Xref]: A
Enter an option [?/Save/Restore/Edit/Name/Delete/Import/EXport]: I
Enter file name to import <Drawing2>: ~
Enter layer state names to import or [?] <*>:
Enter an option [?/Save/Restore/Edit/Name/Delete/Import/EXport]:
Enter an option [?/Make/Set/New/Rename/ON/OFF/Color/Ltype/LWeight/TRansparency/MATerial/Plot/Freeze/Thaw/LOck/Unlock/stAte/Description/rEconcile/Xref]:
Command:

When AutoCAD asks file name to import, you type ~ (Tilda) and hit Return to open window, where you can select drawing file with Layer states - you need to select .DWG file type from "File format" drop-down list:

after you select drawing, AutoCAD asks to specify Layer states names, just leave * option and hit Return three times to exit -LAYER command - all Layer states (Groups) will be imported along with descriptions.