Convery sub header as column in power query

babuInba 

Add a conditional column, fill down and filter the price <> null. You can paste the below code on a new Blank Query and check the steps

let
    Source = Table.FromRows(Json.Document(Binary.Decompress(Binary.FromText("i45WcisqzSwpVtJRUorViVZyLCjISQVyDA3AXP+ixLx0EN8Uwg9LTU8tSUzKSYVrCMnPTSzJB/KMoTryMvPzgFwjIDcWAA==", BinaryEncoding.Base64), Compression.Deflate)), let _t = ((type nullable text) meta [Serialized.Text = true]) in type table [Product = _t, Price = _t]),
    #"Changed Type" = Table.TransformColumnTypes(Source,{{"Product", type text}, {"Price", Int64.Type}}),
    #"Added Conditional Column" = Table.AddColumn(#"Changed Type", "Category", each if [Price] = null then [Product] else null),
    #"Filled Down" = Table.FillDown(#"Added Conditional Column",{"Category"}),
    #"Filtered Rows" = Table.SelectRows(#"Filled Down", each ([Price] <> null))
in
    #"Filtered Rows"