TR28 is an item in the “All machines” category (TMs and HMs). It costs ₽16000.
In-game descriptions
| Sword / Shield | Using its tough and impressive horn, the user rams into the target with no letup. |
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Move taught
| Sword / Shield | Megahorn |
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Where to find it
Not placed on the atlas maps (so far: Red/Blue and Generation 3).
Sources : PokeAPI (items, item_flavor_text, machines) · atlas · pokeemerald species_info.h