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C2:
=LOOKUP(2,1/('Item List'!$B$2:$B$3166=$B2)*('Item List'!$A$2:$A$3166=Serial_Number!$A2),'Item List'!$C$2:$C$3166)
and copy down
C2:
=LOOKUP(2,1/('Item List'!$B$2:$B$3166=$B2)*('Item List'!$A$2:$A$3166=Serial_Number!$A2),'Item List'!$C$2:$C$3166)
and copy down
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