definiens: means the amount billed or invoiced, and if any amount is not billed or invoiced, the amounts received, on SALES by LICENSEE and/or SUBLICENSEES of LICENSED PRODUCTS and uses of LICENSED PROCESSES by LICENSEE and/or SUBLICENSEES, less the following deductions ( but only to the extent such deductions are otherwise included in NET SALES and are not obtained in view of other consideration rec eived by LICENSEE ): ( a ) trade, quantity and/or cash discounts actually granted or allowed to or paid by customers in such invoices for SALE of LICENSED PRODUCTS or use of LI CENSED PROCESSES, but only in amounts customary in the trade ; ( b ) SALES taxes, excise taxes, tariffs, duties, us e taxes and/or other governmental charge ( including without limitation custom surcharges ) excise taxes, use taxes, tariffs, sales taxes and customs duties, and/or other governmental charge ( including without limitation custom surcharges ) separately stated in such bills or invoices with reference to particular SALES and actually paid by LICENSEE or SUBLICENSEE ; ( c ) actual freight expenses between LICENSEE or SU BLICENSEE and customers and any packing, handling, insurance, transportation and duty expens es, to the extent such expenses are not charged to or reimbursed by customers ; ( d ) rebates ( whether or not government - mandated ) a ctually allowed or taken, including without limitation chargebacks, retroactive price reduction s, and discounts in the form of wholesaler inventor y management fees ; or ( e ) amounts actually refunded or credited on rejec tions or returns