Identifying level for description of IMS data in Excel

This post/ tip  is for Pharma market research professionals who use IMS data.
IMS Health uses EphMRA (European Pharmaceutical Marketing Research Association) classification system across the world while producing data.

These codes when downloaded form some IMS Data sources, are demarcated by number of "empty spaces" before each code/description. As the excel download of the data will have hundred of rows, identifying the level through a formula will make analytics easy.
Here is a simple solution using excel formulae.
You can download the excel file here or @Downloads.