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<h1>Finance Bill 2018 Clause 109 introduces Road and Infrastructure Cess on imports and domestic goods for project funding.</h1> Clause 109 of the Finance Bill, 2018 mandates the imposition of a Road and Infrastructure Cess as an additional customs duty on imported goods listed in the Sixth Schedule. This cess is intended to fund infrastructure projects and is charged in addition to existing customs duties under the Customs Act, 1962. The same framework applies to excisable goods manufactured or produced domestically, with the cess being an additional duty under the Central Excise Act, 1944. The relevant provisions of these Acts, including those on assessment, refunds, and penalties, apply to the collection of this cess.