Sandvik 32x32x175mm Grooving Parting Tool LF123L32-3232B N123L2 Carbide Insert 1
I believe these take any Corocut Size 2 L carbide inserts, N123L2-xxxx such as N123L2-0800-0008-TF.
Please see all pictures to judge the condition for yourself, not much to say as it's brand new, just been floating around the drawers for a while.
These are about $275 on MSC.