$(".select option").val(function(idx, val) {
$(this).siblings('[value="'+ val +'"]').remove();
});
<script src="https://ajax.googleapis.com/ajax/libs/jquery/2.1.1/jquery.min.js"></script>
<select class="select">
<option value="">All</option>
<option value="com">.com 1</option>
<option value="net">.net 1</option>
<option value="com">.com 2</option> <!-- will be removed since value is duplicate -->
<option value="net">.net 2</option> <!-- will be removed since value is duplicate -->
</select>