definiens: means [ * * * ] means, with respect to a Product, the gross amount invoiced by a Party, its Affiliates or Sublicensees thereof to unrelated Third Parties, ex cluding any Sublicensee, for the Product, less : ( a ) Trade, quantity and cash discounts all owed ; ( b ) Commissions, discounts, refunds, rebat es, chargebacks, retroactive price adjustments, and any other allowances which effectively reduce the net selling price ; ( c ) Product returns and allowances ; ( d ) That portion of the value associated w ith the cost of the drug delivery systems ; ( e ) Any tax imposed on the production, sal e, delivery or use of the Product, including, witho ut limitation, sales, use, excise or value added taxes ; ( f ) Allowance for distribution expenses ; and ( g ) Any other similar and customary deduct ions