Thank you for your time John. I got it working with your latest sheet. Although, creating named ranges for so many makes and updating it on daily basis is lot of manual work. I think there should be a way to fetch

unique values from column A (Make)
Corresponding model --> unique (but multiple) values based on make from column B

Doesn't sound that complicated but it took me an hour to understand your function above.

I am still on google and other forums and i will surely get back to you if i find a simpler solution.

Thank you so much for your time.