How to Import an Excel Sheet Using the Table Excel Buffer

I require a simple example which IMPORTS an Excell Sheet using the "Excel Buffer" (Table 370). I need an example with the DataItem as ITEM.

I have gone through the REPORT 81 - Import Budget from Excel; But i found it real complecated to understand that.I want a simple example which will allow me to understand the "EXCEL IMPORT" through an EXCEL BUFFER.I have written a function which allows me to select an Excel Sheet ,Reads that and Populates my Excel Buffer Table.I am not able to understand how to get the data out from the Excell Buffer table into my Table.PLEASE give me a simple example so that i will understand the Importing of an Excell using EXCELL BUFFER.[/b]