The two sides will go head to head at Parc des Princes in the first leg on Wednesday.
"Chelsea are a big team, but it did not matter who we drew - we don't fear anybody," The Guardian quotes Lavezzi as saying.
"We have to respect Chelsea of course because they have a successful coach and very good players but now, if you ask me who are the superior team, then I have to say PSG.
"We have built one of the strongest teams in the world and we feel that now this is our time. PSG has now arrived at a level where anything is possible."
The second leg will be held at Stamford Bridge on April 8.