definiens: Net SClles " . ( a ) Net Sales shall mean, with respect to a Product, the gross invoiced sales of the Product by [COMPANY] and its Related Pm'tics in thc Field in the [COMPANY] Territory, Jess the following deductions to the extent included in the gross invoiced sales price for the Product or otherwise directly paid or incurred by [COMPANY] or its Related Parties with respect to the sale 0 [ ' the Product : ( i ) [ di count, credits . retroactive price reductions, rebates . allowances and adjustments granted to Third Partie that are not Related Parties of [COMPANY] and rejections, I ' calls and return, to Ole extent usual and cu tomary in the pharmaceutical indu try and consi tent with [COMPANY] 's lIsual course of < .1caling for its products other than the Product ; ( ii ) Il'ad, quantity, cash discount ' · and rebates allowed or given, to the extent usual and clistomary LI1 the pharmaceutical industry and con istent with [COMPANY] 's Llsllal course o [ dealing for its products other than the Product ; ( iii ) sales . excise turnover . inventory . value - added . and similar taxes assessed 011 the sale of th Product ( other than income taxes of [COMPANY] or its Related Parties ) . and import and customs duties ; and ( iv ) transportation imp0l1atiol1 shipping in urance and other handling ex penses ] *