definiens: shall mean the gross amounts invoiced or otherwise received for sales of the Product by [COMPANY], itsAffiliates and Subdistributors to Third Parties ( but not including sales among [COMPANY], its Affiliates and their respectiveSubdistributors ) less deductions for : ( a ) customary trade, quantity and cash discounts allowed and actually taken ; ( b ) credits tocustomers on account of return of Product ; ( c ) [ ... * ... ] of such gross amount to cover outbound transportation charges, including insurance, freight and packaging ; and ( d ) sales and excise taxes and duties and any other similar governmentalcharges imposed upon the sale of Product to the customer . Notwithstanding the foregoing, the amounts described in ( c ) and(d ) above shall be deducted only to the extent they are stated separately on the invoice and included within gross amountsreceived from sales of the Product . If a Product is sold for consideration other than solely cash, the monetary value of suchother consideration shall be included in the calculation of Net Sales