I have come to the conclusion that good condition 3.7cm pzgr40 shells complete with the correct case must be very rare.
After a few years I have managed to get to this stage which is why I call it "part 1". There is much room for improvement.
The pzgr40 Ausf B is the bakelite caped projectile while the Ausf A is an aluminum alloy cap.
The case is steel but unfortunately the headstamp is no longer present.