#!/usr/bin/perl
use strict;
use Spreadsheet::Read;

my $excel = ReadData("TEST.csv");

my $maxrow = $excel->[1]{maxrow};
for my $row (1 .. $maxrow){
  my $url = $excel->[1]{'A'.$row};
  # do something with url
  process($url);
}

sub process {
  my ($url) = @_;
  print "Processing $url\n";
}