definiens: means the amount received by NTI or Sublicensees for the sale of Products, less the following ; ( a ) customary trade and quantity discounts actually allowed, and taken ; ( b ) allowances actually given for returned Product ; ( c ) freight and insurance, if separately identified on the invoice ; and ( e ) value added tax, sales, use, or turnover taxes, excise taxes, and customs duties included in the invoiced price . In addition, Net Sales by NTI or Sublicensees hereunder are subject to the following : ( a ) In the case of pharmacy incentive programs, hospital perfonnance incentive program charge backs, disease management programs, similar programs, or discounts on of products, all discounts and the like shall be allocated among products on the basis on which such discounts and the like were accrued, or if such basis can not be detennined, proportionately to the list prices of such products ; ( b ) In the case of any sale or other disposal of Product by NTI or Sublicensees to an affiliated party for resale, the Net Sales shall be calculated as above on the value charged or invoiced on the first ann 's length sale to a Third Party ; and ( c ) If NTI or Sublicensees make a sale or other disposal of Product to a customer in a particular country other than on normal commercial tenns or as part of a package of products and services, the Net Sales of that Product shall be deemed to be of such Product ( i.e., the value that would have been derived had said Product been sold as a separate product to a similar customer in the country concerned on normal commercial terms )