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Default To find rate of each item from item.xls and to copy price.xls

I have two worksheet. How I can locate the corresponding price in item.xls
and to write in price.xls. Please help

1. Item.xls
2. price.xls

Item.xls
A B C
Code, description, rate
001 TV 12
002 COMPUTER 5
004 RECORD 6

Price.xls
A B
code rate
001 12
003 0
004 6


 
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