Solution : https://service.sap.com/sap/support/notes/661586 (SAP Service marketplace login required)
Key words : 
0a sr3 -> sap apo livecache ->, sap service market place, create duplicate stock items, installation file lc740221a30_50-nnnnnnn, duplicate stock items ===========, sap service marketplace, build requires livecache version 7, current support package note, set 'b' flag, /instguides -> mysap scm ->
Related Notes : 
       
| 753528 | LCA builds on SAP Support Portal | 
| 715265 | liveCache hangs when started | 
| 710310 | Error due to double inventory items | 
| 661594 | SAPAPO 3.0 COM Build 50 for liveCache version 7.2.5 | 
| 599216 | Importing liveCache version 7.4.2 for APO 3.0 | 
| 573782 | Precompiler error messages -4008, -880, -893 | 
| 496318 | Parameter values as of liveCache Version 7.4.02 | 
| 492928 | Change COM tracing | 
| 395695 | Short dump during planning run with SQL erro -862 | 
| 326494 | List of SAPAPO COM object builds for APO 3.0 | 
| 157265 | Exchanging COM objects for liveCache in APO 3.0 |