It is ceramic coated on the hot side and polished on the intake side.
It was bought used from one of the sponsor companies on here last year and I'm just getting to build the car now due to funds.
It was used but supposedly "like new, only used on our test vehicle for very few miles"
Daily: Audi S4 b5 | Project: Turbo ZX3
LED Conversions | Vinyl Carbon Wrapping | Powdercoated Valve Covers