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{
    system("cls");
...
        $materialmapping_table_xml->toFile($materialmapping_file, 2);
    }
}

sub parse_xls_file
{
...

    print "Parsed $filename\n";
}

sub process_sheet
{
...
    my $oWkS = $oBook->{Worksheet}[$iSheet];
    ...
}

my $oBook = $parser->parse($data_folder.$filename);

>perl script.pl output.xml Excel\

if($map_Cmin >= 0 and $map_Cmin >= 0 and $title_row >= 0){
    for(my $iR = $title_row +1; defined $oWkS->{MaxRow} && $iR <= $oWk
+S->{MaxRow} ; $iR++){
...
        $active_cell = $oWkS->{Cells}[$iR][$active_col];
        $family_cell = $oWkS->{Cells}[$iR][$family_col];
        if(defined $internal_cell and defined $active_cell and defined
+ $family_cell and length(decode('cp1252',$internal_cell->{Val})) gt 0
+ and !(length(decode('cp1252',$active_cell->{Val})) gt 0) and length(
+decode('cp1252',$family_cell->{Val})) gt 0)

   |   A    |    B     |     C     |    D    |    E    |
===+========+==========+===========+=========+=========+
...
---+--------+----------+-----------+---------+---------+
 5 | yes    | item 3   | 1,2       | value 5 | value 4 |
---+--------+----------+-----------+---------+---------+

<?xml version="1.0" encoding="UTF-8"?>
<masterdata version="2012-07-27 01:51:57">
...
  <item internal="item 3 " pr_family="1" pr1="value 5" pr2="value 4"/>
  <item internal="item 3 " pr_family="2" pr1="value 5" pr2="value 4"/>
</masterdata>