Similarly, I would use a 'delaying tactic' ... rules:
- Be assertive - so not "I'm sorry, I'm too busy" - rather "I will need to get back to you on that in an hour"
- Be consistent - if you give in one day, expect to do so the next
- Be realistic - if it will be tomorrow before you respond say so - and having stated a timescale stick to it (even if that means going back and saying it will take longer - but you cannot keep stretching it)
If you are an EA/PA at a senior level you may well have an in built reason for every department in the organisation:
Boss has me doing X for his meeting /briefing/delegation with/to your Boss/Team ... as soon as I have completed that I will get back to you on your question ...
No one will want to be seen to be delaying their Boss' interaction with his/her boss? and if it happens to relate to their question they will feel that they are already high in your priority list (even if you are actually doing something else)
If all else fails ... you could always buy a really large and obvious pair of headphones ... discreet earphone don't work because people have to interrupt you just to find you have them in ...