Sorry Peter, mis understood what was required.
Now I do and I would go about in similar fashion to that suggested by Andy G, in that as I have dividing gear, I would engrave the divisions and etch numbers and lettering, thus getting the best of both worlds, in my opinion. Certainly, dividing and engraving with some sort of scratching implement will overcome problem of matching a flat scale to a circumferential position. Etching letters and numbers would create acceptably good appearance.
John