awk '
        # Skip first two records of input file
        NR > 2 {
                # Set variable V = $0 (current record)
                V = $0
                # Remove first field to get the description in variable: V value
                sub ( $1, X, V )
                # Remove leading and trailing space from description in variable: V value
                gsub ( /^[ ]*|[ ]*$/, X, V )
                # Create indexed array: R with 1st and 2nd field separated by comma
                R[++c] = $1 "," V
                Check if associative array: A contain record indexed by variable: V value
                if ( V in A )
                {
                        If yes, compare if existing vale is less that 1st field value
                        if ( A[V] < $1 )
                        {
                                Set associate array: M = $1 (maximum value)
                                M[V] = $1
                        }
                }
                # If associative array: A does not contain record indexed by V value
                else
                {
                        Set associative array: A indexed by V = $1
                        A[V] = $1
                        Set associative array: M indexed by V = $1
                        M[V] = $1
                }
        }
        # END Block
        END {
                # For each element in indexed array: R
                for ( i = 1; i <= c; i++ )
                {
                        # Split record separated by comma into array: T
                        n = split ( R[i], T, "," )
                        # Print records that are having duplicates and not having maximum value
                        if ( M[T[n]] != T[1] && M[T[n]] )
                                print T[1], T[n], "IS DUPLICATE OF \"" M[T[n]], T[n] "\""
                }
        }
' file