Hi Ramesh,
your source structure can be
Header contains field 1 to field 10
Item contains (contains field 1b, 1b etc from 1 to 180)
you need to identify the key values for header and item to convert your file to XML. refer the link provided by Roberto.
then you can create multiple idocs based on your condition in mapping. refer the below wiki to create multiple idoc
File to Multiple IDOC Splitting without BPM - Process Integration - SCN Wiki
regards,
Harish