Use Excel function to transpose the tables into the correct alignement
if the orientation of you tables is "wrong" you select the cells/area in question and then "Copy" it, go to a clean Excel tap and dont "Paste", but instead use the "Special Paste" option. From that List select the TRANSPOSE
Thiswill rotate the selected area 90 degrees so your collums become rows and VV
If I understand your case correctly the option Lex provides you doesn't complety cover you problem. But I doubt that the excel importer will ever provide an easy solution for your situation.
The main purpose of the excel importer is to provide an easy and simple option to import a simple excel sheet to a (not to complex) object structure.
I gues what you want is that the importer evaluates the content type of an excel cell and based on the type, which can be anything. It should magically determines that some strings should be stored in an enum attribute (or create the 'enumobject') and other strings stored in a string attribute (or create an 'textObject') etc...
This is something that is almost impossible to configure in an import template. And using a microflow to create the correct associated object is still something that is to hard to build because of all the special cases.
An solution to you problem is to import all your rows to 1 simple objecttype with 2 string attributes. You import the excelsheet to the single object and after your import has finished you retrieve all created objects and process them in your own microflow which fills the correct attribute and creates all objects