use XML::Simple;

my $data = <<'__EOI__';
<?xml version="1.0" encoding="us-ascii"?>
<?xml-stylesheet type="text/xsl" href="Adminproduct.xsl"?>
<category name="Coffee">
        <heading>150 years of know how at the service of a same strategy: Taste</heading>
        <photo>images/bag_legal.jpg</photo>
        <comments>
          <paragraph>Roaster since 1851</paragraph>
          <paragraph>A revolution in the packaging arena</paragraph>
        </comments>
        <subcategory name="Prestige">
            <comments><paragraph>Prestige is a very traditional French recipe</paragraph>
            </comments>
            <photo>images/prestige.jpg</photo>
            <product>Coffee
                <channel>D</channel>
                <channel>A</channel>
                <product_id>800.55.01</product_id>
                <brand>Legal</brand>
                <description>Legal Prestige</description>
                <conditionning unit="gr">250</conditionning>
                <packaging_qty>12</packaging_qty>
                <recipe>/recipes/coffee1.html</recipe>
            </product>
            <product>Coffee
                <channel>D</channel>
                <channel>A</channel>
                <product_id>801.55.01</product_id>
                <brand>Legal</brand>
                <description>Legal Prestige Boite Ar&#xF4;me</description>
                <conditionning unit="gr">500</conditionning>
                <packaging_qty>6</packaging_qty>
            </product>
        </subcategory>
</category>
__EOI__

# In older versions:
$category = XMLin($data, forcearray=>1);
XMLout($category, rootname =>'category', outputfile => \*STDOUT);

# In newer versions:
#$category = XMLin($data, ForceArray=>1);
#XMLout($category, RootName =>'category', OutputFile => \*STDOUT);

__END__
output
======
<category name="Coffee">
  <subcategory name="Prestige">
    <photo>images/prestige.jpg</photo>
    <product>Coffee
                <packaging_qty>12</packaging_qty>
      <product_id>800.55.01</product_id>
      <conditionning unit="gr">250</conditionning>
      <brand>Legal</brand>
      <channel>D</channel>
      <channel>A</channel>
      <recipe>/recipes/coffee1.html</recipe>
      <description>Legal Prestige</description>
    </product>
    <product>Coffee
                <packaging_qty>6</packaging_qty>
      <product_id>801.55.01</product_id>
      <conditionning unit="gr">500</conditionning>
      <brand>Legal</brand>
      <channel>D</channel>
      <channel>A</channel>
      <description>Legal Prestige Boite Ar¶me</description>
    </product>
    <comments>
      <paragraph>Prestige is a very traditional French recipe</paragraph>
    </comments>
  </subcategory>
  <photo>images/bag_legal.jpg</photo>
  <heading>150 years of know how at the service of a same strategy: Taste</heading>
  <comments>
    <paragraph>Roaster since 1851</paragraph>
    <paragraph>A revolution in the packaging arena</paragraph>
  </comments>
</category>