It seams that http://www.maatwebsite.nl/laravel-excel/docs can't figure out how to handle simple merged cells.
Importing excel file like this:
Excel::load($tmp_path, function($reader) {
$reader->dd();
})->get();
See image bellow where is problem:
Just checked configuration and we can set 'slugged_with_count' in heading, so results become like picture bellow. Or disable heading and rely on columns order.