Code:
$ awk 'NR==1{n=split($0,H); next} {for(i=2;i<=NF;i++) print $1,H[i],$i}' FS=, OFS=, file
0050,001,
0050,001f,0
0050,002,
0050,002f,0
0050,003,
0050,003f,0
0050,004,
0050,004f,1
0050,005,*
0050,005f,7
0050,006,
0050,006f,7
0050,007,
0050,007f,7
0060,001,
0060,001f,0
0060,002,
0060,002f,0
0060,003,
0060,003f,7
0060,004,
0060,004f,0
0060,005,*
0060,005f,7
0060,006,
0060,006f,0
0060,007,
0060,007f,0