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    foreach my $line (@rows) {
        $line =~ s/\t/\x09/ig;
...
        print FILE "\"$line\",";
        $cell++;
    }

perl -le '$cat = "cat"; if ($cat =~ /\143\x61\x74/) { print "Its a cat
+!\n"; } else { print "Thats a dog\n"; }'