Here we go… not as senile as I thought (but couldn't find a way to reduce font size)
From http://forensicsciencecentral.co.uk/firearms.shtml
Even though criminals may attempt to erase these serial numbers to avoid the weapon being traced, it may be possible to restore these serial numbers to a state in which they are legible. Serial numbers are often erased by filing or grinding, which will not necessarily remove the digits below the surface. Alternatively the perpetrator may attempt to change the serial number. Various techniques and reagents have been used to successfully restore these original numbers.
Fry’s Reagent is a substance composed of hydrochloric acid, copper(II) chloride, ethanol and water, commonly used on iron and steel. Other reagents are available for use on other types of metal. Initially the metal is polished to smooth the surface, a process which in itself may partially restore some of the digits. Following this, the etching reagent is then applied using a cotton swab, removing scratches and markings covering the numbers. This process can be repeated until the entire serial number is restored. However chemical etching methods can be very time consuming and are obviously damaging to the evidence.
An alternative method of restoring serial numbers on iron or steel is the Magnaflux method. As in the chemical etching method, the surface to be treated is first smoothed. A magnet is then attached behind the area and a mixture of iron filings mixed in a light oil is added to the surface. These minute metallic pieces will hopefully arrange themselves to visualise each digit. This technique is particularly beneficial due to its non-destructive nature, however it is not effective on all types of metal.