All 20 gauge L.C. Smiths had steel barrels (except for one that had a Damascus barrel and London Steel barrel) For an 0 grade they should be London Steel.
A 20 gauge ejector gun with 30" barrels is not common and would bring a higher price than one with the common 26" barrels.

Restored value is 60% of one that was not restored in 60% condition.
Example; If your gun is evaluated at 30% and you have it refurbished it would only be worth 60%.

David