definiens: means the gross invoiced amount of Prod ucts sold by Buyer, its Affiliates, or any licensees, sublicensees or trans ferees to which Buyer or its Affiliates has granted a license under or sold any patents or pending patent applica tions included in the Acquired Assets or owned by a ny Acquired Company or Business Subsidiary as of the C losing for purposes of manufacturing or having manufactured Products for sale to third parties ( ea ch a ) to unrelated third parties i n bona fide arm ’s length transactions, less the following deduc tions, in each case related specifically to the Pro ducts and actually allowed and taken by such third parties an d not otherwise recovered by or reimbursed to the S elling Entity : ( i ) refunds, allowance or credits for recal ls, breakage, rejected, or returned products, ( ii ) excise, use, value added, and sales taxes ( other than income taxes ) in cluded in the invoiced amounts, ( iii ) tariffs, impo rt / export duties, customs duties, and other imposts, ( iv ) nor mal and customary quantity, trade, and cash discoun ts, ( v ) normal and customary price reductions, chargeba cks or rebates, retroactive or otherwise, ( vi ) the amount of any expired Product returns occurring during any pe riod in which Net Sales are measured for purposes h ereof not otherwise taken into account under item ( i ) abo ve and ( vii ) freight, shipping and insurance charge s specifically included in the invoices