2001 (4) TMI 344

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....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 30-9-1998, cons....

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....pression "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 t....