The Tiger had two large cylindrical mufflers, with outlet holes at their tops. Because the vehicle could travel submerged, non-return flap valves were fitted to the outlets.
These valves were hinged flaps. In normal operation, they were locked open with a pin. They are rarely visible, because most Tigers hid them inside large shields, but here is an example from before the use of shields.
As well as shields, the Tiger was given a deflector plate above the outlets. It did not affect the operation of the flaps. This example shows how the mufflers now appeared in normal operation.
The kit includes two versions of the muffler top panel; the earlier version, attached by five bolts, and the later version to which the deflector plate will be glued. Both of them were used on Early Tigers of different build dates, so this is useful.
But the kit's flap valves are molded into the panel in the closed position. They cannot be opened. That is a very unusual configuration, designed for underwater travel only.