I was one of the users that voted to close this question.
First and foremost I did this not because the "question" was actually unclear. Basically closing the question as "unclear what you're asking" on this site is impossible, since any question asks for a codereview of all aspects by definition.
Lately we've begun using "unclear what you're asking" as a crutch to close posts that have too little context to be meaningfully reviewed.
While providing code is the first and foremost requirement that a question needs to fulfil, it's extremely important to provide additional context.
The question here is not much more than a dump of large blocks of code with an explanation that's three (extremely shallow) bullet points. Quoting directly from the question:
Sheet1 - CodeName aIndex: used as the main reference to the structure of the data being processed on the other 2 sheets, mainly mapping of column headers, and some static data.
Sheet2 - CodeName bImport: this where external (raw) data is imported before processing
Sheet3 - CodeName cFinal: where data from bImport will be transferred during processing
This is not saying anything about what the code actually does, what the goal is.
In summary this question IMO cannot be answered in it's current form, because the purpose of the code is unclear, which is sufficient reason to put a close-vote onto that question.