Hello Ian,
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I agree that there appear to be a couple of concentric rings around my example also.
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Yes, the hilt of your example obviously includes the central part of a horn.
I'm less convinced that the opening really follows the growth rings - it does look a bit unregular/polygonal (anyway, waterbuffalo horn is not perfectly round to begin with) and, more importantly, several rings seem to (partly) touch the opening which might point to human intervention/carving.
Regards,
Kai