Hi!
The X markup needs to be converted into Y markup.
The X markup is as follows:


<class scheme="SAT">
   <classitem>
	 <identifier>
		<name>Sales </name>
           	<code>1234</code>
	 </identifier>
	 <classitem>
 	   <identifier>
		  <name> Tax</name>
		  <code>5678</code>
	   </identifier>
	 <classitem>
	   <identifier>
		 <name>Items  </name>
		 <code>9101</code>
	   </identifier>
	  <classitem>
	     <identifier>
		<name>Manufacturing </name>
		<code>1121</code>
	     </identifier>
           </classitem>
	</classitem>
     </classitem>
    </classitem>
</class>

The Y Markup is has follows:

<hier>
  <hierlev role="ancestor">
     <heading>
	<title>Sales</title>
     </heading>

     <hierlev role="ancestor">
        <heading>
	   <title> Tax</title>
         </heading>

         <hierlev role="ancestor">
	<heading>
              <title>Items </title>
	</heading>
            <hierlev role="ancestor">
	       <heading>
		  <title>Manufacturing </title>
	       </heading>
                  <hierlev role="ancestor">
		   <heading>
			<title>Revised Code </title>
		    </heading>
	        </hierlev>
	        <hierlev role="me">
    		    <heading>
			<title> Title Value</title>
		     </heading>
	         </hierlev>
	    </hierlev>
          </hierlev>
     </hierlev>
   </hierlev>
</hier>

Now two rules for the above conversion:
1)In X markup--The classitem depth is arbitary.
2)In Y Markup--- always the last hierlev element contains two  hierlev
as children.


Sridhar