TC09646 - [2025] UKFTT 01123 (TC)

In his witness statement, and by reference to his oral evidence, Mr Parr explained his understanding that the Chargers were intended exclusively for culinary use and their use was not limited to whipping cream but also to make foams, mousses etc and to infuse liquids. He believed the N2O dispensed to have nutritional value because of the traces of other elements that might be present and because, as a gas which formed a component of air, it sustains human life

He claimed that the Appellant sold a wide range of N2O products and not simply the Chargers, with differing but all culinary uses. He contended that the larger canisters (like those used in the infuso stream) were for use in beverages with the smaller ones more usually used for food.

Supported by a certificate Mr Parr explained that the Chargers were certified as Halal products.

It was accepted that the N2O would not be “eaten on its own” but it nevertheless was said to form an ingredient of all of the food substances into which it was incorporated by infusion or by use of the Cream Whipper, changing the state and nature of those foods.

In cross examination Mr Parr accepted that the Chargers were not, as far as he was aware, sold in the main large supermarkets. The Appellant’s customers were generally caterers, catering establishments, or other wholesalers. The Appellant did not supply end consumers. However, he believed, and asserted, that corner shops and off licences stocked and sold the Chargers.

He also accepted that a Cream Whipper would retail at over £20, he did not accept that they may cost as must as £100 as put to him by Ms Arhestey.