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sample py to read from txt file into XML using lxml import etree
code is below

from lxml import etree
import csv

root = etree.Element('data')
rdr = open('input1.txt','rb')
header = next(rdr)
for row in rdr:
     eg = etree.SubElement(root, 'eg')
     for h, v in zip(header, row):
         etree.SubElement(eg, h).text = v

f = open(r"C:\temp\input1.xml", "w")
f.write(etree.tostring(root))
f.close()

Is this meant as a question? A tutorial? Something else?

i am looking for help to achieve above sample is not working

looking for sample py to read from txt file into XML using lxml import etree,
i am re-posting as my question was clear in my previous post.
Please help me