This is essentially an improved copy of the ESCI Nebelwerfer kit.
Some parts, like the road wheels and gun mount are direct copies, but most everything else is new or greatly improved. The rocket tubes are much thinner, with additional cabling detail on the outsides. As you can see, elevation control wheels are provided in etched-brass. The instructions are copies from the ESCI kit.
This is a great model. Regarding the scale, the most I can say is that it is the same as the ESCI Nebelwerfer, whatever scale that kit is. The box for this kit is labeled as 1/76th, but all of the kit lists I have seen where this is advertised state that the kit is 1/72nd. I have no scale plans or information for this weapon, so just keep in mind that it is compatable with the ESCI kit.