Research and development for new products for others, namely, sensory evaluation research that utilizes the human senses to make judgments about a product or a service; expert witness services in the field of claim substantiation, namely, sensory evaluation or other market research activities conducted for the principal objective of defending or documenting for legal purposes a claim of one company regarding their product or services independent or vis-a-vis a competitor's product or services; legal research, namely, claim substantiation services consisting of sensory evaluation or other market research activities conducted for the principal objective of defending or documenting for legal purposes a claim of one company regarding their product or services independent or vis-a-vis a competitor's product or services