Help me ID this head

[jagonza]

So i have been trying to figure out what intake head my 1977 Fiat Frankenstein has.

the code on the head is
132 AC 1C S62
4372273

i have looked at Artigue's guides, google and searched this forum and it seems to be an orphan. does anyone know where it came from ?? I have paperwork from the previous owner where he tried 12:1 pistons and ruined his heads so he he had this set installed, but doesn't say where they came from. (He then went to 9.8:1 pistons)
if anyone knows please let me know.