- yes, I already decided to save hyperlinks (as shown in my sample xls as well)

- merging the files is not an option

- having multiple rows seems to be the only option, but, in different columns (ie in different products) the number of rows will be different and at the same time the total height of all those rows must be exact the same as the height of the 7. DETAILS cell

so, if in column G there must be 15 cells for 7. DETAILS and in column K there must be 4 cells for 7. DETAILS, I need to somehow correspond all those cells to the dimensions of 7. DETAILS, so to see that they belong to the 7. DETAILS category

any idea?