Create table temp_a (source_code varchar2(100), target_code varchar2(1000));

Insert into temp_a values ('1','002.0 AND 002.9');
Insert into temp_a values ('2','729.90 AND 079.99 AND 002.9');

Output : 

  1 002.0
  1 002.9
  2 729.90
  2 079.99
  2 002.9

create or replace function splits
(
    p_list varchar2,
    p_del varchar2 
) return split_tbl pipelined
is
    l_idx    pls_integer;
    l_list    varchar2(32767) := p_list;

    l_value    varchar2(32767);
begin
    loop
        l_idx := instr(l_list,p_del);
        if l_idx > 0 then
            pipe row(substr(l_list,1,l_idx-1));
            l_list := substr(l_list,l_idx+length(p_del));

        else
            pipe row(l_list);
            exit;
        end if;
    end loop;
    return;
end splits;