Possible Clues:

• 'Perhaps buried, by the sound of it, but not deeply (8)'
• Buried, perhaps, but not deep down
• Like gift watches
• Carved into surface
• Cut in for burial, perhaps
• Inscribed round a tomb finally
• Like a stone in final resting place
• Start from scratch to have buried this, perhaps
• 2 down, perhaps, but not deeply
• This was just a scratch burial it seems