_{Type 1 value
Type 2 value} ##

##

_{Content
        Content}

##

##

my $xs1 = XML::Simple->new();
my $doc = $xs1->XMLin($file, keyattr=>['CLASSNAME'], ForceContent=>1, ForceArray=>1);

use Data::Dumper;
local $Data::Dumper::Indent=1;

for my $sub ( sort keys %{ $doc->{SUB} } ){
 $rowCount = $tellerR;	
 $worksheet->Cells($rowCount, $colCount)->{Value} = $sub;
  
    for my $elem ( sort keys %{ $doc->{SUB}{$sub} } ){
	
       for my $element ( @{ $doc->{SUB}{$sub}{$elem} } ){
           
$worksheet->Cells($rowCount, $colCount)->{Value} = $$element{Type};
$worksheet->Cells($rowCount, $colCount)->{Value} = $$element{content};
        }
   }