perl script read xml file and compare with c template write the common tag values data into another file

i have one xml file as

<Row>
<cell>
<Data type ="string">APPLE</Data>
</Cell>
<Cell>
<Data type="string">12</Data>
</Row>
<Row>
<cell>
<Data type ="string">BANANA</Data>
</Cell>
<Cell>
<Data type="string">08</Data>
</Row>
<Row>
<cell>
<Data type ="string">LEMON</Data>
</Cell>
<Cell>
<Data type="string">09</Data>
</Row>
And i have c template file for that
<APPLE><BANANA><LEMON>

now i need to compare XML file Tag value with C template file and output in another file .ie., in XML file we have APPLE corresponding value is 12 and C template file we have APPLE these two values get compared and output should be write to another file as 12 ,08 ,09 .