SELECT SEQ.NEXTVAL AS Data_ID 
       , Text AS Target_Record
FROM   ( SELECT CASE WHEN (seqno = 1 AND text like '000%') THEN 'N'
		     WHEN (seqno = (SELECT COUNT(1) FROM LoadFile) AND text like '999%') THEN 'N'
		     ELSE 'Y'
		END AS SkipHdrFtr   -- This logic will skip the header & Footer of Flat file
		,SeqNo
		,Text
	  FROM   LoadFile) Tmp
WHERE SkipHdrFtr = 'Y';