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The B48C seems to be found in the G21 320i/G2x 318i. Not sure if the recent G20 320i has this engine as well.
So far I know the exhaust is different (no valve, connections,..), engine parts are mostly shared with the X1 B48 and cooling system is also different than before.
All this off course with emissions improvement as main purpose.
The technical or iinternal difference between the B48A/B however, not sure.
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