2001 (4) TMI 344

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..... for the Respondent. [Order per : Jyoti Balasundaram, Member (J)]. The above application for waiver of pre-deposit and stay of recovery arises out of the order of the Commissioner of Central Excise, New Delhi who has confirmed a differential duty demand of Rs. 29,53,767/- on hydraulic gear pumps cleared by the applicants as specified parts of tractors during the period 4-9-1996 to 30-9-1 .....

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..... the expression parts and parts and accessories do not apply to the following articles, whether or not they are identifiable as for the goods of this Section (emphasis supplied) (a) . . . . . . . . (b) . . . . . . . . (c) . . . . . . . . . (d) . . . . . . . . . (e) Machines and apparatus of Heading Nos. 84.01 to 84.79, and parts thereof; articles of heading No. 84.81 or 84. .....

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