Excel import in access using winforms .NET4 confusing me

I have situation which I am unable to solve and need some suggestion.

I have excel spreadsheet. Like below which has Heading, Sub Heading and Data.

How I import this. Like

How I know when importing data that which开发者_开发知识库 row/value is heading/sub heading/data. ?

Note: data is in groups.

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The first column of you spreadsheet contains a number(group number?),you can use it!