Ok. Here the columns will be added dynamically based on the first row and second row description value. If the first description value is AAA BBB CCC and second description value os AAA BBB CCC DDD EEE, then two coulmn will be added for DDD and EEE.

So we need to separate the common words in the column desc for the code A1 (group).

Let me know if it is not make sense.

Thanks,

Karthik