#!/usr/bin/perl

use strict;
use warnings;
use Data::Dumper;

my %hoh;

while(<DATA>){

  my $line=$_;
  chomp($line);
  my @values=split(/,/,$line);
  my @type_val=splice(@values,3,2);
  my ($type_value,$key_type)=split(/\./,$values[2]);
  $hoh{$key_type}{$type_value} = [@type_val];

}

print Dumper \%hoh;

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

##</code><code>##

---------- Capture Output ----------
> "c:\perl\bin\perl.exe" _new.pl
$VAR1 = {
	'xls' => {
		'excel2' => [
		 '12',
		 'more'
		],
		'excel1' => [
		 '12',
		 'some'
		]
	}
};

> Terminated with exit code 0.