There are 2 types of excel file being used

1) File with header : File First Row is Row Title

This type of file is regular use file. File First Row is Label / Title / Header. it’s work with default setting don’t need to do anything. by default checked this option

2) File without header

This type of file has not any Label / Title / Header.

File Row Title Option

Plugin have options for both file. change settings according to your needs in import step 3