Build `filter_excel_rows(rows, condition)` — used after every CSV/Excel read to narrow to actionable rows: - `rows` is a list of dicts (Excel/CSV row shape). - `condition` is a callable: `(row: dict) -> bool`. Keep rows where `condition(row)` is truthy. - If `condition(row)` raises for any row, skip that row (defensive — one malformed row shouldn't kill the batch). - Return a new list; never mutate `rows`. - Empty input → empty list.