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--SELECT * FROM dbo.Sheet3$ s

SELECT sp.CenterPguSkillId, sp.PRODUCT_NR,s.CenterPguSkillId, s.ProductNo
FROM dbo.CPSkillXProductNR sp
INNER JOIN dbo.Sheet3$ s ON sp.PRODUCT_NR = s.ProductNo


UPDATE sp
SET sp.CenterPguSkillId = s.CenterPguSkillId
FROM dbo.CPSkillXProductNR sp
INNER JOIN dbo.Sheet3$ s ON sp.PRODUCT_NR = s.ProductNo

SELECT * FROM dbo.Sheet3$ s WHERE NOT EXISTS (SELECT * FROM dbo.CPSkillXProductNR cxn WHERE cxn.PRODUCT_NR = s.ProductNo)

INSERT INTO dbo.CPSkillXProductNR (
	CenterPguSkillId
	,PRODUCT_NR
	,PassThrough
	,IsActive
	,CreatedDate
	)
SELECT s.CenterPguSkillId
	,s.ProductNo
	,NULL
	,1
	,getdate()
FROM dbo.Sheet3$ s
WHERE NOT EXISTS (
		SELECT *
		FROM dbo.CPSkillXProductNR cxn
		WHERE cxn.PRODUCT_NR = s.ProductNo
		)