10001363 
Message
You cannot remove item linked to bill of materials
Diagnosis
From the SAP Business One Main Menu, you have chosen
Inventory 
Item Master Data 
.In the Item Master Data window, you have attempted to remove an item.
However, the item is linked to a bill of materials, so you cannot remove it from SAP Business One. If you still want to remove the item, you need to remove it first from the linked bill of materials.
Procedure
To remove an item from a bill of materials, do the following:
From the SAP Business One Main Menu, choose
Production Bill of Materials .In the Bill of Materials window, right-click the item you want to remove and choose Remove.
You can now open the Item Master Data window to remove the item from SAP Business One.