Dencho,
если я вас правильно понял ...
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<tr><td class="ktkv" colspan="64">КТКВ(КФКВ): 070802</td></tr>
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<td class="number" rowspan="3">23.</td>
<td class="name">КСЗНРЗ “Дніпропетровський ...“</td>
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<td class="name counter ">МВТ-2М №212644</td>
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<td class="name counter ">Ultraheat № 67632424</td>
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<tr><td class="ktkv" colspan="64">КТКВ(КФКВ): </td></tr>
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<td class="number" rowspan="1">24.</td>
<td class="name">КЗО “Багатопрофільний...</td>
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<td class="number" rowspan="1">25.</td>
<td class="name">КЗО “Дніпропетровський ...“</td>
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<td>x</td>
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<td>x</td>
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