definiens: means the gross sales invoiced for the Product by [COMPANY] and its Affiliates to Third Parties less deductions : . ( i ) distribution, quantity and/or cash discounts, allowances and/or Rebates ac tually allowed or given, and transportation and insurance costs for shipments to customers ; ( ii ) credits or refunds actually allowed for returned Units, and ( i ii ) sales and other excise taxes directly related to that sale, to the extent that such items are included in the gross invoice price ( but not including taxes assessed against the income derived from such sale ) . Sales between or among San ofi and its Affiliates shall be excluded from the computation 3 of Net Sales except where such Affiliates are end u sers but Net Sales shall include the subsequent final sales to Third Parties by such Affiliate . In the event of a Recall, Net Sales will be adjusted mutua lly between the Parties