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I don't think you'll find anything specifically addressing "lowering the shoulder" in the rule book or case book. There is nothing illegal about lowering the shoulder in and of itself. However, it's often done by an offensive player in control of the ball to clear space (I.E. displacement) and is a player control foul.
Z
P.S. Announcers seldom know the rules so they are generally not good sources for referees.
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