XML Transformation using XSL

Hi ,
I want to transform a XML from one structure to XML of another structure using XSL.

From
<Sample>
<Order>1</Order>
<Date>1</Date>
<Desc>Router</Desc>
<Qty>1</Qty>
<Desc>Equip</Desc>
<Qty>2</Qty>
<Desc>Setup-Box</Desc>
<Qty>3</Qty>
<Sample>

To
<OrderDtls>
<OrderNumber>1</OrderNumber>
<DueDate></DueDate>
<BILLING_CPE>
<Description>Router</Description>
<Quantity>Router</Quantity>
</BILLING_CPE>
<BILLING_CPE>
<Description>Equip</Description>
<Quantity>Equip</Quantity>
</BILLING_CPE>
<BILLING_CPE>
<Description>Setup-Box</Description>
<Quantity>Setup-Box</Quantity>
</BILLING_CPE>
</OrderDtls>

I am having problem with putting the Desc & Qty from first xml under a new complex type Billing_cpe.

<BILLING_CPE>
<xsl:for-each select="Sample/Desc">
<Description>
<xsl:value-of select="."/></Description>
<Quantity><xsl:value-of select="//Sample/Qty"/></Quantity>
</xsl:for-each>
</BILLING_CPE>

This doesn't work .

Prints

<BILLING_CPE>
<Description>Router</Description>
<Quantity>1</Quantity>
<Description>Equip</Description>
<Quantity>1</Quantity>
<Description>Setup-Box</Description>
<Quantity>1</Quantity>
</BILLING_CPE>


Can someone help me please on how to do the conversion using XSL

What's the entire XML and XSLT you have?

I am having an XML like below,

1. <SECT1><TITLE>Title1</TITLE><PARA>Line1<BR/>Line2<BR/>Line3<BR/>Line4<BR/>Line5</PARA></SECT1

>

1.