multiple matches in the lookup

[mayaa_mmm]

I have in the excel below table in the work sheet 1
[TABLE="width: 192"]
<colgroup><col width="64" span="3" style="width:48pt"> </colgroup><tbody>[TR]
[TD="class: xl65, width: 64"]Fruits[/TD]
[TD="class: xl65, width: 64"]Cost[/TD]
[TD="class: xl65, width: 64"]Shipment[/TD]
[/TR]
[TR]
[TD="class: xl65"]Apple[/TD]
[TD="class: xl65, align: right"]10[/TD]
[TD="class: xl65"] Sweden[/TD]
[/TR]
[TR]
[TD="class: xl65"]Orange[/TD]
[TD="class: xl65, align: right"]100[/TD]
[TD="class: xl65"] London[/TD]
[/TR]
[TR]
[TD="class: xl65"]Potato[/TD]
[TD="class: xl65, align: right"]5[/TD]
[TD="class: xl65"] Germany[/TD]
[/TR]
[TR]
[TD="class: xl65"]Pomergrante[/TD]
[TD="class: xl65, align: right"]20[/TD]
[TD="class: xl65"] Germany[/TD]
[/TR]
[TR]
[TD="class: xl65"]Orange[/TD]
[TD="class: xl65, align: right"]100[/TD]
[TD="class: xl65"] Sweden[/TD]
[/TR]
[TR]
[TD="class: xl65"]Apple[/TD]
[TD="class: xl65, align: right"]10 [/TD]
[TD="class: xl65"]London[/TD]
[/TR]
[TR]
[TD="class: xl65"]Apple[/TD]
[TD="class: xl65, align: right"]10[/TD]
[TD="class: xl65, align: center"]Germany[/TD]
[/TR]
</tbody>[/TABLE]

I have want to output like in the another sheet 2 as
[TABLE="width: 128"]
<colgroup><col width="64" span="2" style="width:48pt"> </colgroup><tbody>[TR]
[TD="width: 64"]Fruits[/TD]
[TD="width: 64"]Shipment[/TD]
[/TR]
[TR]
[TD]Apple[/TD]
[TD]Sweden,London,Germany[/TD]
[/TR]
[TR]
[TD]Orange [/TD]
[TD]London,Sweden[/TD]
[/TR]
[TR]
[TD]Potato[/TD]
[TD] Germany[/TD]
[/TR]
[TR]
[TD]Pomergrante[/TD]
[TD] Germany

[/TD]
[/TR]
</tbody>[/TABLE]


How to the lookup using formula to get the shipment output

 

[Special-K99]

VBA is prob the best solution for this, an expert will be along soon...

 

[mayaa_mmm]

Thank you for your suggestion.
Kindly help with VBA macro code