'=ParseCDD(J5)
Function ParseCDD(c As Range) As String
  Dim r As Range, a, i As Long
  a = Split(c, ",")
  For i = 0 To UBound(a)
    a(i) = "<categ no = " & """" & a(i) & """" & "/>"
  Next i
  ParseCDD = Join(a, vbNullString)
End Function