definiens: shall have the appropriate meaning set forth below : 1 . In the case of the Costar Paclitaxel Cobalt Chrome Drug Eluting Stent : a. For countries where BIOTRONIK sells directly : [ * ] percent ( [ * ] % ) b. For countries where BIOTRONIK sells indirectly : [ * ] percent ( [ * ] % ) B. shall mean the gross amount invoiced by BIOTRONIK or by any of its Affiliates to third parties for sales of a Product, less the following items, as allocable to such Product ( if not previously deducted from the amount invoiced ): ( i ) credits or allowances additionally granted upon returns, rejections or recalls ; ( ii ) freight, shipping and insurance charges, provided such amounts are included in the gross amount invoiced above ; and ( iii ) taxes, duties or other governmental tariffs ( other than income taxes ), provided such amounts are included in the gross amount invoiced above For the purpose of this Exhibit C, Net Sales shall be calculated on a country -by - country and Product -by - Product basis