Your solution works, except for stripping newlines (because of the chomp). If you just change the print FILE2 line to:

print FILE2 $Previous, "\n";
[download]

Then it will do what you want.

Here's an alternate command-line solution:

perl -ane 'print unless $seen{$F[0]}++' /tmp/data
[download]

See perlrun for the -ane options. Here's what it looks like in use:

[me@host me]$ cat /tmp/data
COMPUTER        DISTRIBUTION_ID STATUS  </br>
30F-WKS `1781183799.xxxx1'      IC---</br>
30F-WKS `1781183799.xxx11'      IC---</br>
ADM34A3F9       `1781183799.41455'      IC---</br>
[me@host me]$ perl -ane 'print unless $seen{$F[0]}++' /tmp/data
COMPUTER        DISTRIBUTION_ID STATUS  </br>
30F-WKS `1781183799.xxxx1'      IC---</br>
ADM34A3F9       `1781183799.41455'      IC---</br>
[download]