Edited Formula.
Hi Plucky_. Welcome to the forum.
I don't think COUNTIFS is the function of choice here.
With the understanding that 'Item No' is in cell D1 and is referenced rather than hard coded into the formula:
Try this array entered formula and fill down. If you aren’t familiar with array-entered formulas array enter means the formula must be committed from edit mode by simultaneously pressing and holding down Ctrl and Shift while hitting Enter.
Formula:
=COUNT(1/IF(FREQUENCY(IF(($D$1=ACOL_All!$F$2:$F$1005)*(B6=ACOL_All!$H$2:$H$1005),ACOL_All!$D$2:$D$1005),ACOL_All!$D$2:$D$1005),ACOL_All!$D$2:$D$1005))
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