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FIELD-SYMBOLS: <upload_tab> TYPE STANDARD TABLE.
 LOOP AT lt_uploadtab INTO ls_uploadtab.
    IF sy-tabix EQ 1.  "Header line
      PERFORM create_dynamic_internal_table USING ls_uploadtab.
      CONTINUE.
    ENDIF.
    CLEAR lt_headerline_fieldname.
    SPLIT ls_uploadtab AT con_semicolon INTO TABLE lt_headerline_fieldname.
**** fill dynamic created table <upload_tab> with contains, line by line
    APPEND INITIAL LINE TO <upload_tab> ASSIGNING <upload_str>.
    LOOP AT lt_headerline_fieldname ASSIGNING <headerline_fieldname>.
      ASSIGN COMPONENT sy-tabix OF STRUCTURE <upload_str> TO <comp>.
      MOVE <headerline_fieldname> TO <comp>.
    ENDLOOP.
  ENDLOOP.
************* FORM CREATE.......
FORM create_dynamic_internal_table USING us_uploadtab.
  DATA: lt_headerline_fieldname TYPE STANDARD TABLE OF string,
            lt_fcat                    TYPE lvc_t_fcat,
            lt_dyn_table            TYPE REF TO data.
  FIELD-SYMBOLS: <headerline_fieldname> TYPE string,
                 <ls_fcat> TYPE LINE OF lvc_t_fcat.
***
  TRANSLATE us_uploadtab TO UPPER CASE.
  SPLIT us_uploadtab AT con_semicolon INTO TABLE lt_headerline_fieldname.
  LOOP AT lt_headerline_fieldname ASSIGNING <headerline_fieldname>.
    APPEND INITIAL LINE TO lt_fcat ASSIGNING <ls_fcat>.
    CONDENSE <headerline_fieldname> NO-GAPS.
    <ls_fcat>-fieldname = <headerline_fieldname>.
    <ls_fcat>-datatype = con_strg.  "Datatype STRING
  ENDLOOP.
  CALL METHOD cl_alv_table_create=>create_dynamic_table
    EXPORTING
      it_fieldcatalog = lt_fcat
    IMPORTING
      ep_table        = lt_dyn_table.     
  ASSIGN lt_dyn_table->* TO <upload_tab>.
ENDFORM.