$cellvalue2=encode("iso08859-7",$cellvalue2);

##</code><code>##

if($Cell->{Code} eq 'ucs2'){$cellvalue2=Encode::decode ('UCS-2BE',$cellvalue2); 

##</code><code>##

$oexcel=new Spreadsheet::ParseExcel;#version 0.32 from    #activestate
$oBook=$oexcel->Parse($myfile);
for my ($iSheet=0; $iSheet<$oBook->{SheetCount};$iSheet++;}
$oWkS=$oBook->{Worksehhet}[$iSheet];
for (my $iR=$oWkS=>{MinRow};defined $oWkS->{MaxRow|&& $iR <=$oWkS->{MaxRow};$iR++;){

for(my $iC=$oWkS->{MinCol};defined $oWkS->{MaxCol &&$iC <$oWkS->{MaxCol};
$iC++;
my $cellvalue2='';
my $oWkC=$oWkS->{Cells}[$iR][$iC];
if($oWk){$cellvalue2=$oWkC->Value; $cellvalue2=$oWkC->{'Val'} if ($cellvalue2 eq 'GENERAL';}
#and it IS GENERAL
....