Diagnosis
The material &v1& cannot be deleted, as there are still Excise Dutymaster data being maintained on the &v2& level.

Procedure
First, please remove the data from the &v2& level. If there are no datafor the material &v1& displayed, the material is used in company codeswhich you cannot access.
The master data cannot be deleted prior to the deletion of the data ofall sub-levels.