I have a Neway seat cutter #102 31×46 degree. The Neway valve seat cutter is a specialized tool used in automotive maintenance and repair. Designed to accurately cut and shape valve seats, this tool is essential for ensuring proper sealing and performance of the engine. The cutter is durable, efficient, and easy to use, making it a valuable addition to any mechanic’s toolbox. With its precise cutting edges and ergonomic design, the Neway valve seat cutter is a reliable and essential tool for professional automotive / motorcycle technicians.