definiens: means the total of the gross amount invoiced or otherwise charged ( whether consisting of cash or any otherforms of consideration ) for the Final Sale of Licensed Products or Licensed Methods by Licensee, or by any Affiliate, Joint Venture or Sublicensee to Customers, less the following deductions ( to the extent included in and not alreadydeducted from the gross amount invoiced or otherwise charged ) to the extent reasonable and customary : cash, trade orquantity discounts actually granted to Customers ; sales, use, tariff, import / export duties or other excise taxes imposedon particular sales ( excepting value added taxes or income taxes ) ; transportation charges, including insurance to theextent actually paid by the Customer ; and allowances or credits to Customers because of rejections or returns . WhereLicensee or any Affiliate, Joint Venture or Sublicensee is the Customer, then Net Sales shall be based on the grossamount normally invoiced or otherwise charged to other Customers in an arms length transaction for such LicensedProducts or Licensed Methods . For the avoidance of doubt, if Licensee or any Affiliate, Joint Venture or Sublicenseesupplies ( directly or indirectly ) a product that constitutes a Licensed Product to any Affiliate, Joint Venture orSublicensee and such Affiliate, Joint Venture or Sublicensee includes such product in another product, then Net Salesshall be based on the total gross amount invoiced or otherwise charged for such other product in its entirety