I dunno, amaka, maybe you accidentally uploaded the wrong workbook. The one I'm looking at doesn't have any data past row 51:
Code:
=SUMIF('Price all products'!B12:B51,"hnd",'Price all products'!#REF!)
And the last range in the function has the #REF error. If this is the right workbook, maybe you deleted a bunch of rows to make the example simpler?