When laying out a document, the browser's rendering engine represents each element as a rectangular box according to the standard CSS basic box model. CSS determines the size, position, and properties (color, background, border size, etc.) of these boxes.
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Css ( CASCADING STYLE SHEETs ) CSS Box Model. All HTML elements can be considered as boxes. In CSS, the term box model is used when talking about design. - ppt download
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