I was able to resolve my question, it was a matter of making the process complicated. It was just a matter of adding <xsl:when> in the process so I was able to come up with the following below:

<xsl:template match="skos:Concept">
  <xsl:for-each select="skos:prefLabel|skos:Concept" />
  <xsl:choose>
    <xsl:when test="skos:broader">
       <xsl:text>=301  \\$abroader$b</xsl:text>
	   <xsl:value-of select="skos:prefLabel[@xml:lang='en']" />
	   <xsl:text>$c</xsl:text>
	   <xsl:value-of select="./@rdf:about" />
	   <xsl:text>&#13;&#10;</xsl:text>
    </xsl:when>
    <xsl:when test="skos:narrower">
      <xsl:text>=302  \\$anarrower$b</xsl:text>
	  <xsl:value-of select="skos:prefLabel[@xml:lang='en']" />
	  <xsl:text>$c</xsl:text>
	   <xsl:value-of select="./@rdf:about" />
	   <xsl:text>&#13;&#10;</xsl:text>
    </xsl:when>

There are more data to crosswalk with my dataset, I'll just post more. Once finished with XSLT, I'll post it here. 
Thank you very much and god bless!

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