Pre-packed goods rules: pre-packed tyres and tubes fall under packaged commodities rules affecting MRP-based assessment. The Packaged Commodities Rules, 1977 apply to tyres and tubes sold in pre-packed form, which determines their treatment under the MRP-based assessment; whether goods are pre-packed is a factual question to be determined by the proper officer for levy of Central Excise Duty and Additional Duty of Customs.