Organizing Excel columns based on certain text

Thanks. I can see you know VBA well.  I can see my original description was not clear.

Attached some of the real data with example what the real result should look like. I can understand little bit what is happening with the VBA code you created, but I am not able to fix it from there..

I discovered that I need more complex VBA. I need to list all the part numbers and manufacturers for each Customer code ending with X00. On top of that, I need to list each separate code as a new row. Please see attached example... I try to ask local help also, but would like to see if this is possible to do with VBA.