#input file

name	subname		start size
CAL_M	reserved		0	13
CAL_M	o_check_out	13	7
CAL_M	o_ttr_first	20	4
CAL_M	o_cal_check_1  24	4
PSQN_0	reserved	   0	8
PSQN_0	check_final	8	10
PSQN_0	o_check	   18	10

##</code><code>##

#expected output file

<structure name="CAL_M">
<value type = "13"name = "reserved" start = "0" </value>
<value type = "7" name = "o_check_out" start = "13"</value>
<value type = "4" name = "o_ttr_first" start = "20"</value>
<value type = "4" name = "o_cal_check_1"start = "24"</value>
</structure>

<structure name="PSQN_0">
<value type = "8" name = "reserved" start = "0" </value>
<value type = "10" name = "check_final"start = "8"</value>
<value type = "10" name = "o_check" start = "18" </value>		
</structure>

##</code><code>##

#current output file

<value type = "13"name = "reserved" start = "0" </value>
<value type = "7" name = "o_check_out" start = "13"</value>
<value type = "4" name = "o_ttr_first" start = "20"</value>
<value type = "4" name = "o_cal_check_1"start = "24"</value>
<value type = "8" name = "reserved" start = "0" </value>
<value type = "10" name = "check_final"start = "8"</value>
<value type = "10" name = "o_check" start = "18" </value>		

##</code><code>##

#input file
open (FILE,"<in.csv") || die "cannot open file: $!";
my @array =<FILE>;
close (FILE);

#output file
my $output_file = "myfile.xml";
my $output = new IO::File(">$output_file");

my $writer = new XML::Writer(OUTPUT=>$output, DATA_MODE=>1, DATA_INDENT => 2);

#structure					
foreach my $item(@array)
{
	chomp($item);
	$item =~/(\w+),(\w+),(\d+),(\d+)/;
	my $name =$1;
	my $sname=$2;
	my $start=$3;
	my $size =$4;

	$writer->startTag("structure", "name"=>$name);  
	$writer->startTag("value", "type"=>$size, "name"=>$sname, "start"=>$start);  
	$writer->endTag(); 
	$writer->endTag();
 }
$writer->end();
$output->close();