Thanks , ISFIRSTOCCURRENCE was the first thing that I thought about while implementing this, I have already tried concatenating the two columns and using ISFIRSTOCCURRENCE but it fails for a specific case, e.g I have first data as 14 and second data as 0 , 14 is not repeated anywhere in the First Data, hence 14-0 should be unchecked. Next consider the combination as 15-0 and 15-1 , in this case both are occurring only one time, but the one with "0" should be checked. Hence I could not use that Function.
Let me re explain the requirements in a generic manner that will help you understand my case more clearly.
1. I need to remove duplicates so that one value should occur only once in "First Data" column.
2. In case of repetition in first data column, consider second data, if any of them contains a non zero value(for same value of FirstData) , that one should stay and other one should be deleted. (only one of them will contain a non zero value at a time)
3. If in second data , all contains only "0" s , then I need to keep one of them and remove others.
All the requirements have been satisfied with @VIGNESH.M 's solution.