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<h1>Clarification on MRP-based assessment for pre-packed tyres, tubes, and flaps u/s 4A; 1977 Rules apply.</h1> The circular addresses the assessment of tyres, tubes, and flaps under Section 4A, clarifying whether these items, when sold in pre-packed form, fall under MRP-based assessment. The Ministry of Consumer Affairs confirmed that the Standards of Weights and Measures (Packaged Commodities) Rules, 1977 apply to tyres and tubes sold in pre-packed form. It is a factual determination whether items are pre-packed, which must be assessed by the appropriate officer for Central Excise Duty or Additional Duty of Customs purposes.