This is made using the Tailoring Skill with a Trivial Level of 235. This is part of the Velious Tailoring. If you want more information about it I suggest going to Http://www.eqtraders.com/secrets/recipes_velious.htm. Also explains why it costs so much for these items.
Ah finally I found it in Neriak as well. After searching every vender from the 3rd gate onward... the last person I check, the merchant next to the soulbinder in the Foreign Quarter, sells A Black Ceremonial Coffin for about 36pp to my amiable DE necro with cha of 61 =)
does it really go over everyone's head that we could care less how you killed them, we want to know when do they spawn, what spawns them, how long between spawns. So tired of looking for info and find all the rages and rants by people who have no clue what a useful post is.