The "REQUIRED" field is the one which needs populating,
- For each UNIQUE Serial "REQUIRED" Number incremented by 1 ONLY IF starred "*". in VBA.
This is what it should look like.
http://s2.postimg.org/nketog5t5/table.jpg
Serial Number REQUIRED Starred SEQ_NO
040846/Z/96/C 1 * 1
040846/Z/96/C 2 * 2
040846/Z/96/C 3
042190/Z/96/F 1 * 1
042368/Z/97/B 1 * 1
042368/Z/97/B 2
042368/Z/97/B 2 * 3
042368/Z/97/B 4
042368/Z/97/B 3 * 5
042368/Z/97/B 6
042368/Z/97/B 7
042368/Z/97/B 8
047608/Z/96/B 1 * 1
047608/Z/96/B 2
047675/Z/96/D 1 * 1
047675/Z/96/D 2 * 2
047675/Z/96/D 3
COUNTIFS()formula.