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Default IF(AND(Complex Formula in Error in data import before I process it

The data integrity of my monthly imports is a shame but I have to put up with it.
In brief, I have to retrieve the Vendor Name From the Vendor Field (Column AG)
IF the Vendor name is missing THEN
IF the Line_Desc Field is populated Then
Vendor Field (Column AG) = Line_Desc Field (Col D)
ELSE
Vendor Field (Column AG) = "NoID"
ENDIF
ENDIF

First, I was testing my formula in Excel before inserting in VBA, Without
the AND condition and it worked as follows :
=IF(LEFT(L167,1)="P","E",IF(LEFT(L167,1)="C",AG167 ,IF(LEFT(L167,1)="M",AG167,IF(LEFT(L167,1)="R",AG1 67))))
Next time I will try to simplify the above formula with an OR condition.
..
Then I inserted my AND condition but I got an Error I cannot detect it
in the following formula :
=IF(LEFT(L169,1)="P","E",IF(AND(LEFT(169,1)="C",AG 169="(Blank Value)"),"NoID",IF(LEFT(L169,1)="C",AG169,IF(LEFT( L169,1)="M",AG169,IF(LEFT(L169,1)="R",AG169))),D16 9)
..
Your help will be very much appreciated.
Have a good day,
J.P.
 
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