definiens: shall mean the gross rev enues actually received for the benefit of Licensee from the Sale of any p roducts ( including, without limitation, systems, components, software, upgrade s and accessories ) to a third party, less ( a ) normal and customary cash rebates ; ( b ) sales, use and/or other excise taxes or duties ; ( c ) insurance costs and out bound transportation charges ( which include packaging and packing costs ) ; ( d ) import and/or export duties ; and ( e ) amounts allowed in cash or credited in cash due to returns ( not to exceed the original billing or 1 CONFIDENTIAL invoice amount ) . Licensee shall be deemed to have r eceived as gross revenues the average selling price for a product in the terr itory in which it is Sold in connection with any Sale of products that does no t consist solely of monetary consideration, provided, however, that transfers of product at cost or less than cost for bona fide research, experimental, de monstration, or trial use, including, without limitation, for use in connec tion with clinical trials or research or to obtain regulatory approvals, shal l not be considered Sales of product