Hi Athar,
I would suggest that you take a look at setting up the managed access restrictions in your universe.
When using the row level restriction, data is restricted to the user or group. This includes the list of values restriction.
Group 1 = Restric level 1
Group 2 = Restrict level 2
etc
By setting up restrictions to groups, then user A would be a member of group 1 through 5 and would have access all the data.
Whereas USER E is a member of group 5 only and would only have access to that data.