use strict;
use Data::Dumper;

my %hoh;
while(<DATA>){
    my $line=$_;
    chomp($line);
    my @values=split(/,/,$line);
    my @type_val=splice(@values,3,2);
    my $ref_a=\@type_val;
    my ($type_value,$key_type)=split(/\./,$values[2]);
    push(@{$hoh{$key_type}},$type_value); #works fine
    push(@{$hoh{$key_type}},{$type_value},$ref_a); #Does NOT WORK
}

print Dumper(\%hoh);

__DATA__
abc,def,excel1.xls,12,some,time
hj,uyi,excel2.xls,12,more,time2

##</code><code>##

$VAR1 = {
          '' => [
                  undef,
                  {
                    '' => undef
                  },
                  []
                ],
          'xls' => [
                     'excel1',
                     {
                       'excel1' => undef
                     },
                     [
                       '12',
                       'some'
                     ],
                     'excel2',
                     {
                       'excel2' => undef
                     },
                     [
                       '12',
                       'more'
                     ]
                   ]
        };