| http://www.w3.org/ns/prov#value | - cordance with the present invention, the above and other objects can be accomplished by the provision of a steering-column fixing-panel assembly of a cowl crossmember comprising: a pair of first and second upper panels; and a single lower panel, wherein each of the first and second upper panels includes: a circular groove for use in the engagement of a crossbar of the cowl crossmember; inner and o
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