gistfile1.txt

CALL FUNCTION 'ALSM_EXCEL_TO_INTERNAL_TABLE'
    EXPORTING
      filename                = lv_fname
      i_begin_col             = 1
      i_begin_row             = 2
      i_end_col               = 18
      i_end_row               = '9999'
    TABLES
      intern                  = lt_excel
    EXCEPTIONS
      inconsistent_parameters = 1
      upload_ole              = 2
      OTHERS                  = 3.
* get excel file inside.

  LOOP AT lt_excel INTO ls_excel.
    lv_col = ls_excel-col .

    IF sy-subrc EQ 0.
      IF lv_col = 1.
        gs_tables-name = ls_excel-value.
        TRANSLATE gs_tables-name TO UPPER CASE ."get the table name
      ENDIF.
      IF lv_col = 2..
        lv_cond = ls_excel-value.
        APPEND lv_cond to gt_cond."get conditions
      ENDIF.
      IF lv_col = 3..
        lv_cond = ls_excel-value.
        APPEND lv_cond to gt_cond."get conditions "its for second condition if you want
      ENDIF.
    ENDIF.
    AT END OF row.
      APPEND gs_tables TO gt_tables.
      CLEAR gs_tables.
    ENDAT.
  ENDLOOP.

  READ TABLE gt_tables INTO gs_tables INDEX 1.

 SELECT * INTO CORRESPONDING FIELDS OF TABLE <gfs_tab>
    FROM (gs_tables-name)
    WHERE (gt_cond).