Concatenate cell values that met certain criterias

[gajaburu]

I want to concatenate some text with values of a cell or multiple cells under multiple criteria.
An excel file is attached herewith, which is self explaining.
With regards,
Gajaburu

[Fotis1991]

Perhaps something like this?

[Ghozi Alkatiri]

may be this you want
array formula
=SUMPRODUCT((SMALL(IF(LEN($C$2:$C$23),$A$2:$A$23),ROW(INDIRECT("1:"&COUNT(C2:C23)))))*10^(COUNT(C2:C23)-ROW(INDIRECT("1:"&COUNT(C2:C23)))))

[Ghozi Alkatiri]

may be this you want
array formula
=SUMPRODUCT((SMALL(IF(LEN($C$2:$C$23),$A$2:$A$23),ROW(INDIRECT("1:"&COUNT(C2:C23)))))*10^(COUNT(C2:C23)-ROW(INDIRECT("1:"&COUNT(C2:C23)))))

[gajaburu]

Sorry. Conditions are not met.
First Condition: If Cell(s) in Column A (Item No.) is not Null.
Second Condition: If Cell(s) in Column C (Rate) is Zero or "N/A".
It means the numbers in Cell(s) in Column A should not appear if the value of cell(s) in Column C is other than Zero or "N/A".
Lastly I do not have the liberty of to use parallel column(s).
The Calculations can be done in other Sheet, if needed.
However, Thanks from my core of heart for the pain you have taken.
Gajaburu