definiens: means, with respect to the Product or any NeoSan New Product, as the context requires, the gross amount invo iced by [COMPANY] or a Permitted Seller of the Product or such NeoSan New Produ ct, as the context requires, for sales of the Product or such NeoSan New Pr oduct, as the context requires, to Third Persons ( other than Permitt ed Sellers ), less ( a ) trade, quantity and/or cash discounts actually allowed ; ( b ) discounts, refunds, rebates, chargeba cks, retroactive price adjustments and any other allowances, credits or payments which effectively reduce the net selling price ; ( c ) actual Product or NeoSan New Product returns and allowances, as the context requires ; and ( d ) any costs of insurance, freight or sa les Tax or governmental levies, and import duties, provided that they are included in such gross invoice amount and are itemized or readily ide ntifiable on such invoice or other readily accessible documentation