|You can put the formula in any cell that you like. The result will "appear" in whatever cell you put the formula.|
However, there is something missing from your question:
What do you want the result to be if the thickness of the plate equals 32 mm? You told us about "greater than 32" and "less than 32", but you didn't say anything about "equals 32".
You should look up the IF function in Excel help to understand how it works.
I am assuming that you have the thickness entered in a cell on a sheet. Let's make believe it is in A1.
Your IF function would look something like the following. This formula will return "Radiography Required" for any A1 value > 32, "Radiography Not Required" for any value 32 or less.
=IF(A1 > 32, "Radiography Required", "")
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