Solution : https://service.sap.com/sap/support/notes/533808 (SAP Service marketplace login required)
Key words : 
system generates error message m3749, execute attached report zz_correct_multilevel_equi_cfg, sales order item, multi-level configuration, m3749 reason, master record, serial number, referenced configuration, individualized configuration, terms ie02
Related Notes : 
       
| 534695 | Unjustified BOM explosion | 
| 436915 | Copying production order configurations | 
| 415848 | Equipment: missing data for configuration reference copy |