SCENARIOS for any ETL tool

Column having muliple values separated with ATTHERATE symbol

(b)DATA RECEIVED VIA FLATFILE (STRUCTURE)
Header :
REGNO,MAKE,YEAR ,DATES LEASED FROM,DATES LEASED TO,CUSTID

Ist Row :
SV53AYC,FORD,2003,28/10/06@22/10/06@12/10/06,30/10/06@27/10/06@20/10/06,HK113@TU141@BK121

IInd Row Data :

SV54KGH,HONDA,2004, 24/08/06@19/8/06, 28/08/2006@22/08/2006, BB141@TM186

IIIrd Row Data :

SV07XKY, TOYOTA, 2007, , ,

Iv Row Data :

SV06VWY,BMW, 2006, 11/03/07, 23/03/07, MK129

Plz Remove Header :, Ist Row Data :, II Row Data :, III Row Data :, Iv Row Data