If we have a excelsheet with like,
Column1   Column2
Val1          Val2
Val3          Val3
we can import this into Sql server destination, but if we have some data at the top of this sheet like below.,
Person Info                            --- Heading at the 1st line
Test1        Test2       Test3     --- these kind of info specified in 2nd row of every Excel sheet we have.
Column1   Column2              --- Column names are started at 3rd line 
Val1          Val2
Val3          Val3
...

Go to the complete details ...