Power BI Edit Query Transform Merge rows as headers

Asamadi,

I copy data to Excel sheet which named sheet7 in my environment and perform some steps in Query Editor to get your expected result. 

You can add a new blank query in Power BI Desktop, copy the following code in Advanced Editor of the blank query to check the process. Please enter your folder path and replace sheet7 with your sheet name in the following code.

let
    Source = Excel.Workbook(File.Contents("folderpath\excelname.xlsx"), null, true),
    Sheet7_Sheet = Source{[Item="Sheet7",Kind="Sheet"]}[Data],
    #"Transposed Table" = Table.Transpose(Sheet7_Sheet),
    #"Filled Down" = Table.FillDown(#"Transposed Table",{"Column1", "Column2"}),
    #"Merged Columns" = Table.CombineColumns(#"Filled Down",{"Column1", "Column2"},Combiner.CombineTextByDelimiter(";", QuoteStyle.None),"Merged"),
    #"Transposed Table1" = Table.Transpose(#"Merged Columns"),
    #"Promoted Headers" = Table.PromoteHeaders(#"Transposed Table1", [PromoteAllScalars=true]),
    #"Renamed Columns" = Table.RenameColumns(#"Promoted Headers",{{"Country;", "Country"}, {"Type;Product C", "Type"}, {"Product Group;Product C", "Product C"}, {"Product Group;Product A", "Product A"}, {"Product Group;Product B", "Product B"}}),
    #"Unpivoted Other Columns" = Table.UnpivotOtherColumns(#"Renamed Columns", {"Country", "Type", "Product A", "Product C", "Product B"}, "Attribute", "Value"),
    #"Split Column by Delimiter" = Table.SplitColumn(#"Unpivoted Other Columns", "Attribute", Splitter.SplitTextByDelimiter(";", QuoteStyle.Csv), {"Attribute.1", "Attribute.2"}),
    #"Changed Type" = Table.TransformColumnTypes(#"Split Column by Delimiter",{{"Attribute.1", type text}, {"Attribute.2", type text}}),
    #"Renamed Columns1" = Table.RenameColumns(#"Changed Type",{{"Attribute.2", "Sales"}}),
    #"Removed Columns" = Table.RemoveColumns(#"Renamed Columns1",{"Attribute.1"}),
    #"Unpivoted Columns" = Table.UnpivotOtherColumns(#"Removed Columns", {"Country", "Type", "Sales", "Value"}, "Attribute", "Value.1"),
    #"Renamed Columns2" = Table.RenameColumns(#"Unpivoted Columns",{{"Attribute", "ProductGroup"}, {"Value.1", "Name"}}),
    #"Filtered Rows" = Table.SelectRows(#"Renamed Columns2", each ([ProductGroup] <> "Product C"))
in
    #"Filtered Rows"

Regards,
Lydia