master.xml

<customer-tags>
  <section id="18" handle="members">Members</section>
  <entry id="38">
    <tags>
      <item handle="adipiscing">Adipiscing</item>
      <item handle="consectetur">Consectetur</item>
      <item handle="dolor">Dolor</item>
    </tags>
  </entry>
</customer-tags>

master.xsl

<xsl:stylesheet xmlns:xsl="http://www.w3.org/1999/XSL/Transform" version="1.0">

  <xsl:output method="xml" indent="yes" />

  <xsl:template match="/">
    <hi>
      <xsl:value-of select="data/hello" />
    </hi>
  </xsl:template>

</xsl:stylesheet>