definiens: as used in this Article 7 means gross sales on the initial sale, rent, lease or otherwise making available to third parties ( that is, arms -length sales to other than Affiliates ) of the Specific Licensed Products specified in paragraphs 8.1 and 8.2 above ( ), less the following, to the extent the same are credited or deducted from the sales : returns, refunds, replacement or credits allowed to purchasers for return of products or as reimbursement for damaged products, freight, postage, insuran ce, and other shipping charges, sales and use taxes, customs duties, and any other governmental tax or charge ( except income taxes ) imposed on or at the time of the production, importation, use, or sale of the specified Specific Licensed Products, includin g any value added taxes ( VAT ), as adjusted for rebates and refunds . In the case of a specified product sold in combination with one or more other products ( collectively, a ), Net Sales shall exclude the Proportionate Value ( as defined below ) of all other products included in the Combination Product