Match Upper Closest Value Using Index-Match

I couldn't resolve the formula of Index-Match for getting the values that matches the following criteria

1) Match the "Category" of Table 1 to Table 2

2) Match the "value" of Table 1 to Table 2, if value is not present in Table 2 take the upper closest value.

Once the above conditions are met, Take the Result from Table 2

Table 1 is for Input and Table 2 is for Database.

Please note that Data in Table 2 should not be sorted in any way. I tried to use the -1 option of the Match function for upper closest value but it didn't work out.

Have a look at the file attached : IndexMatchUpperClosestValue_AlongwithExactMatch.xlsx