magento 2 : how to add excel formate validation in the input?

CSV validation working fine in existing code, so how to add excel formate in that validation

phtml code:-

<input data-validate="{required:false, 'validate-custom-file-csv':true}" type="file" name="file" data-reset="true" id="sku_csv" class="upload" value="">

When I upload another formate file, I got message
https://i.imgur.com/fJpJxRx.png

already js file commented link this layout file

drop your suggestion and answer