How to import Fixed Row and dynamic column Excel files ?

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Hi Team,             I have to import the excel file with fixed row and dynamic column cell values. By using the Excel Importer module, we can import the excel files with fixed columns and dynamic rows. How to import the excel files with Fixed row and dynamic columns?  Is anyone tried before or Is there any workaround need to do solve this scenario ?   For your reference, I will attach the screenshot of the excel file. This is the sample excel file need to import.    Thanks and regards, Vijayabharathi V
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