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Meschia's Frozen Foods v Commissioners of Customs and Excise

CCH British VAT Cases Cited authorities 3 Cited in Precedent Map Related
Vincent
JurisdictionUK Non-devolved
Judgment Date01 January 2000
Date01 January 2000
CourtValue Added Tax Tribunal

VAT Tribunal

Meschia's Frozen Foods

Zero-rating - Food - Excepted items - Frozen yoghurt - The appellant was a retailer of frozen food from shops, kiosks and barrows - It purchased a frozen vanilla product called Tennessee Secret ("TS") from an Irish wholesaler and transported it to the UK in two-litre plastic containers - Throughout transportation and subsequent storage pending use, it was kept at a temperature of between 18°C and 22°C - When required for sale, it was heated to 4°C and then poured into a mechanical processor and dispenser which chilled, whipped and aerated it - It was served to customers in small plastic containers at a temperature below the freezing point of water but not lower than - 5°C - When dispensed, it had the appearance, consistency and taste of whipped ice cream - Customs ruled that it fell into the category of "ice cream, ice lollies, frozen yoghurt, water ices and similar frozen products" and as such was an "excepted item " from zero-rated food - The appellant contended that the term "frozen yoghurt" was applicable only to yoghurt supplied in a frozen solid state, which TS was not and that the central question for consideration was whether it could be described as a "similar frozen product" for the purposes of excepted item 1, which it could not - Customs contended that since it was supplied to a customer at a temperature below the freezing point of water and was similar to soft, whipped ice cream, the product fell within the excepted items -...

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