Generic Cartridge Bottom Bracket 68 x 113mm
This is a mid-range Taiwanese cartridge bearing bottom bracket. For a 68mm BSA (English) shell and the spindle is 113mm long. Spindle is for a regular JIS square taper.
Cups are aluminum and spindle is chromoly. On the spectrum of cartridge bottom brackets we would say this is nicer than Sunrace or Shimano UN300, but not as nice as IRD or Shimano Deore XT.