Extract Unique Sub-Heading Values List Starting with Numbers

Dear Sir, I have settled with the excel Formula. The provided scripts were good too and but the end user may not be able to manage thought of i have adopted the formula part.
 
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Excel Facts

When did Power Query debut in Excel?
Although it was an add-in in Excel 2010 & Excel 2013, Power Query became a part of Excel in 2016, in Data, Get & Transform Data.

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