definiens: means the gross invoice price of the Product sold by tbe Party baving the right to sell or have sold the Product pursuant to tbis Agreement, andlor sublicensees of such Party, 10 a Third Party whIch is not a sublicensee of the selling party ( unless such sublicensee is the end user of the Product, in which case the amount billed therefor shall be deemed to be the amount that would be billed to a Third Party in an ann 's ~ leng(h transaction ) for sales of such Product to such end users Jess the following items, as allocable to such Product ( if Dol previously deducted from the amount inVOiced ): ( i ) trade discounts, credits or allowances, ( ii ) credits or allowances additionally granted upon returns, rejections or recalls, ( iii ) freight, Shipping and insurance charges, ( iv ) taxes