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- Using the JIRA Importers Plugin
You will have to convert your files to a CSV format and use this plugin to import your tests into JIRA. See http://confluence.atlassian.com/display/JIRA/Importing+Data+from+CSV for detailed instructions. Note that if you have detailed test steps in your tests, they CANNOT be imported using this mechanism. Use the next option for that.
OR - Using the Zephyr for JIRA Tests Importer Utility
This utility allows the importing of tests directly from Excel spreadsheets, including detailed test steps.
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