No, not all capital goods imported by a foreign-invested company are eligible for duty exemption.
In order to receive duty exemption, it is necessary to be following capital goods used in the business that is eligible for corporate and income tax exemption and completed an import notification within three years from the date of notification by newly issued share.
* Capital goods introduced as a means of foreign payment or domestic payment from the foreign investors
* Capital goods invested to buy stocks by a foreign investor