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There's a few ways to accomplish this, but I would recommend using a Join tool to join on Code from each of your excel files, and then use a Formula with the following formula for the "Code" column.
Note that you may need to use a Select tool to adjust the size of this Code column so it is large enough to fit the new value, and that if your Codes are numeric, you may need to change [Code] above to TOSTRING([Code]) to map this back.