Therefore the BB shells as well as the eccentric BBs themselves are included. The shells are steel, I have no idea what grade though.
HOUSON Eccentric Bottom Bracket for Bicycle Bottom Brackets – Aluminum/Steel Cartridge Bearing for 68/73mm Frames (CNC Machined)
Alloy Eccentric Bottom Bracket insert Shell 54 X 68mm BSA English Thread Panther
HEIBTENY Bike Bottom Bracket Conversion Set for 68 mm 73 mm Threaded Bottom Bracket Shells Eccentric Type for Track and Urban Bikes
Hasaller Bike Bottom Bracket Conversion Kit for 68mm and 73mm Frames Aluminum Alloy Eccentric BB Adaptor with Steel Spindle Black
HaloModora CNC Aluminum Alloy Bottom Bracket Conversion Kit, 68-73mm Eccentric BB for Bikes, Easy Install Frame Adaptor, Black
Caswynlife Aluminium Alloy Bike Bottom Bracket Conversion Kit, CNC Eccentric BB Adaptor for 68mm 73mm Frames, Lightweight Steel Insert for Cycling Upgrade, Adjustable Length, Black