### Create a refrence to @items and insert it into excel
 $Range->{Value} = [\@items];

##</code><code>##

#!perl -w
use strict;

use Data::Dumper;

my @items= ('A','B','C');

print Dumper(\@items);
print Dumper([\@items]);
__OUTPUT__
$VAR1 = [
          'A',
          'B',
          'C'
        ];
$VAR1 = [
          [
            'A',
            'B',
            'C'
          ]
        ];