Hello Jagadhish
Kindly check your customizing as this error may be due to the "UNITS" customizing between the ERP and CRM system not being in synch. If so, you can correct this and then run a request load.
You can also try loading customizing data DNL_CUST_PROD0, DNL_CUST_PROD1
DNL_CUST_PROD3 again to ensure the customizing data in CRM is up to date, then run the initial load of MATERIAL again.
Hope this helps.
Bernadette