header("Content-type: application/msexcel");
    header("Content-type: text/msexcel");

    header("Content-Disposition: attachment; filename=bulkUpdate.xls");

$out = '';  
$out .='code';
$out .="\t";  
$out .='sold';
echo $out;
exit;


in above code xls file is generated but getting output from second row .i want it from first row
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