I have delimited text file which has three columns REFDES, BROOCH_NUMBER, BROOCH_NAME I need to write vba to import into ExcelWhile importing i need split the REFDES column values, split like follows
1.DUT values in REFDES column along with other 2 columns (BROOCH_NUMBER should be Alphanumeric only some time i text file have only numeric BROOCH_NUMBER values ) should be displayed on first row of Column A, B, C
2.J values (J1 to J80) along with 2 column values display in first row of Column F, G, and H
Data is synchronized in the file is like followes

A!REFDES!BROOCH_NUMBER!BROOCH_NAME!

S!DUT!18!!
S!DUT!12!!
S!DUT!19!!
S!DUT!13!!
S!DUT!6!!
S!DUT!7!!
S!DUT!A41!GND!
S!DUT!B41!DDR3_DQ[27]!
S!DUT!B42!GND!
S!DUT!C41!DDR3_DQ[26]!
S!DUT!C42!DDR3_DQ[30]!
S!DUT!C43!GND!
S!DUT!D41!DDR3_DQ[31]!
S!DUT!D42!DDR3_DQS_DP[3]!
S!DUT!D43!DDR3_DQS_DN[3]!
S!DUT!E41!DDR3_DQ[25]!
S!DUT!E42!DDR3_DQS_DN[12]!
S!J1!AS2!4_PE_SPPT_PASS_OUT_1!
S!J20!AS3!4_PE_SPPT_TRIGGER_IN_1!
S!J50!AS4!DMI_SPPT_TRIGGER_IN_1!
S!J60!AS5!LVP_CLK_800_MDM!
S!J70!AS6!LADA_TRIG_800MDM!
S!J80!AS7!LVP_TRIG_800MDM!