sorry, my friend just went down to tk today.. he also saw 2 versions of kenko nd400.. one is kenko mc nd400 (cream color box) & the other is kenko pro1d mc nd400 (dark gold color box)..
the pro1d is, as claimed by salesman, supposingly same quality as b+w nd110 (not sure in what way) & has better mc compared to the normal mc one.. it's priced btw the normal mc & b+w..