#!/usr/bin/perl -w
use strict;
my (%desc, $item, $desc);
chomp $desc, push @{$desc{$item}}, $desc
    while ($item,$desc) = split /\t/, scalar <>, 2;
# output differs from the format you described, but I don't
# believe the \n's make sense where you asked for them
print "$item\t$desc->[0]\n", map "\t$desc->[$_] #Duplicate name from i
+tem above\n", 1..$#$desc
    while ($item,$desc) = each %desc;
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