Importing from excel to Google sheets formula not working

I have tried to import an excel spreadsheet into Google Sheets but when I do that some of the formula do not work.

I've tried it several times and it's still the same.

The sheet is essentially the same as the one here http://www.excelforum.com/showthread...=1#post4351044 which I got help with yesterday.

The formula not crossing over is this line

Formula:

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Any ideas why this is happening?

I even tried re-writing it into the cell but still no luck.

Thanks