Recommendation for SBR engraving in OKC?

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Does this ruling apply to Cans, MGs, Select Fire items that have stamps ?
You only have to engrave if you are "making" the item in question. Example, if you buy an NFA item mfg'd complete from a dealer, then no engraving needed. If you bought an AR lower and then later decided to SBR it, then you would Form 1 it and it would need to be engraved.
 
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