Kautilya's Arthashastra 4.2.36

4.2.36

deśakālāntaritānāṃ tu paṇyānāṃ - prakṣepaṃ paṇyaniṣpattiṃ śulkaṃ vṛddhim avakrayam /
vyayān anyāṃś ca saṃkhyāya sthāpayed argham arghavit //E

The Superintendent shall, on consideration of the outlay, the quantity manufactured, the amount of toll, the interest on outlay, hire, and other kinds of accessory expenses, fix the price of such merchandise with due regard to its having been manufactured long ago or imported from a distant country (desakálántaritánám panyánám.)