Hi Raj,
Here is the solution
1. Use IH08 Tcode to get the Functional Location List under which the Equipments are installed.
(Confine this query to your Plant Section Planner Group etc)
Copythis list of F/Locns to clipboard (Ctrl+C)
2, Open another session.
With the same selection parameters above (Plant section/ Planner Group), execute Tcode IH06 to get the list of Total F/Ls.
Here in ALV, select F/Locn column --> click Filter icon --> Multiple selection--> Exclude single values tab--> click on Copy from clip board icon.
This is screen-shot from IH06 output.
So the list remains in ALV here is the list you desire. I saw this working.
Jogeswara Rao K