Yes, even you can use CPAN

You may like to explain why you can't use cpan modules if that is indeed the case.

Thank you for your suggestions. But i'm afraid i cannot use the modules suggested as there is a limitation on tool which further processes this code.For security reasons i am unable to reveal tool name.Hence simple PERL code is the solution. Thanks for your understanding

[...] i cannot use the modules [...] For security reasons [...]

If you want security, you don't reinvent the wheel, but instead use modules. See Re^3: My promiscous singleton, Re^4: CSV file with double quotes and many other postings.

Alexander

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Today I will gladly share my knowledge and experience, for there are no sweeter words than "I told you so". ;-)

So your input file (and apparently also your output file) are XML, but you can't use standard Perl XML modules to process your data. I can't say I understand all this, but it seems as if your security situation is such that you cannot say anything that would help clarify your circumstances. That's the way it is sometimes. You have my sympathy.

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Give a man a fish:  <%-{-{-{-<

By "it is required to use only PERL code", do you mean that you may not use Perl modules such as the ones suggested by GrandFather?

There's Perl (the language) and perl (the "interpreter"). There is no PERL.