If this excel spreadsheet is for your own use, then I cannot imagine any problem. But in your first post, you said something about "publish and distribute." Why do you think this would be illegal? Have you ever seen a dealer list? An advertisement in a stamp magazine? A listing on
ebay? How else do you go about describing a specific stamp without such basic information?
Don't let the controversy over Scott numbers get in the way of common sense here. A basic description of something cannot be illegal, otherwise communication would be impossible.