This is a quality Japanese-made LPL cement splicer with support for regular 8mm, Super 8, and 16mm films. It includes two emulsion brushes. We tested this splicer and it works very well; it's in very good cosmetic condition as well.
No film cement is included but it's still available for sale by Kodak and other companies. For the chemically inclined, this site offers numerous recipes for film cements: https://www.filmkorn.org/super8data/database/articles_list/film_cement.htm