Put the codes and descriptions into a table and then use VLOOKUP.

=VLOOKUP(E221, Sheet2!$A:$B,2,FALSE)

To check for missing entries in Excel 2003:

=IF(ISNA(VLOOKUP(E221, Sheet2!$A:$B,2,FALSE)),"Not found",VLOOKUP(E221, Sheet2!$A:$B,2,FALSE))


Regards, TMS