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Arthashastra

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शङ्ख वज्र मणि मुक्ता प्रवाल हाराणां तज् जात पुरुषैः कारयेत् कृत कर्म प्रमाण काल वेतन फल निष्पत्तिभिः ॥

As regards conch-shells, diamonds, precious stones, pearls, corals, and necklaces, experts acquainted with the time, cost, and finish of the production of such articles shall fix the amount of toll.

english translation

Chapter 22

Verse 6