2001 (4) TMI 344

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....t. Shri Ashok Kumar, JDR, 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 duri....

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....vers Chapter 87) which states that "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 an....