Converting file with XML tags & csv's into a proper XML

I have a following text file

我有一个以下文本文件

<IPG>298,"2013-06-25 16:00","Modication"
 <IIP>
 13925,2,"ippico",2,2,"SGT","S.G.TEATINO TR/PM",2,8,0,"BELLO","BUONO"
 <CR>
  13925,10,"SGT",2,"SGT  CORSA 2",2,9,9,5571141,0,1,"2013-06-25 16:00",10,13925010
   <CV>
    13925010,1,"HOLZ","A","A.STO","",1,20,1600,0,0,0,3,14,3,14,0,0
    13925011,2,"BREED AND","A","G.PACI","",1,20,550,0,0,0,3,14,3,14,0,0
   </CV>
  </CR>
 </IIP>
  <GE>A,100,331,332,353,354,372,373
  </GE>
<IPG>
<I