1) Start by reading the excel file
2) foreach value in the column check if this value is numeric
you could use something like this:
public bool isNumeric(string val, System.Globalization.NumberStyles NumberStyle)
{
Double result;
return Double.TryParse(val,NumberStyle,
System.Globalization.CultureInfo.CurrentCulture,out result);
}
3)afterwards you can process the value depending on if it's numeric or not