Repeat entries in rows as index

[Infrecon]

I have the following problem. I have the following table (note that columns 2-X are only dummies and are each different), unfortunately the original Excel is very badly formatted:

T1
AA	X	X	X	X	X
A1	X	X	X	X	X
T2
A3	X	X	X	X	X
T3
B4	X	X	X	X	X
...	...	...	...	...	...

You see that there is always one line with only one entry.
This is a supercategory for the entries that follow.

T1	1	AA	X	X	X	X	X
T1	1	A1	X	X	X	X	X
T2	2	A3	X	X	X	X	X
T3	3	B4	X	X	X	X	X
		...	...	...	...	...	...

For the sake of simplicity, I have only included a few examples after that.
The supercategories run from T1 to T27, then it starts all over again with a different year.

The second line is an index which repeats after T27.
Attention, T27 is only an example, in the original these are strings

I would like to have the following output:

[Felipe_Ribeir0 · Accepted solution]

Hi @Infrecon 

Here is a way of doing this. 

If the provided answer helped you to solve the problem/was correct, please accept it as a solution :)

Thanks.