Hi Venkat,
There are lot of answers already there in this forum on how to use filters . Please check below links
Using Dynamic Filters in SAP HANA
If you wanted to do some condition filter using SQLSCRIPT based calculation view then follow something like below
T1 = CE_COLUMN_TABLE ( <Schema>.<MARA>,[MATNR,MATKL]);
T2 = CE_PROJECTION ( :T1,
[ MATNR,MATKL],
'MATKL = ' 'K' ' '); -- This is how you filter based on condition
Thanks
Siva