Open the spreadsheet with one of the Excel modules you can find in CPAN
Read the values in the range into a hash as keys $hash{'s_no/tags'}++
Iterate over hash keys and split them again like perl -e '%hash = (q|check1/init|=>3,q|check2/hi|=>4); for(keys %hash){print join qq|\n|,split qq|\/|,$_};'