VALVE SEAT RESTORATION KIT. CARBIDE TIPPED VALVE SEAT CUTTER KIT. 1200,1300,1600 CC. POLO GTI, JETTA, PASSAT, Phaeton, Touareg. 3 ANGLE CUT AS OEM VALVE SEAT. 1x 30 INTAKE TOP. 1x 45 INTAKE BASE. 1x 75 INTAKE BOTTOM. 1x 30 EXHAUST TOP. 1x 45 EXHAUST BASE. 1x 75 EXHAUST BOTTOM. 8x VALVE GUIDE STEM HEAVY DUTY. 2x T – HANDEL. PLEASE FEEL FREE TO ASK ANY QUESTIONS. Tools & Supplies For Engine Builders.