Solution : https://service.sap.com/sap/support/notes/872197 (SAP Service marketplace login required)
Summary : 
      This SAP Note addresses the upgrade process to SAP ERP Central Component 6.0 (ECC 6.0) with the Industry Extension ECC-DIMP 6.0. It primarily provides additional guidelines and considerations specific to the Industry Extension not covered in the standard upgrade guide. Initial scenarios supported include upgrades from various combinations of R/3 and IS solutions. Key contents of the note include upgrade pre-checks, important information regarding dependent components like SAP_APPL, EA-APPL, and EA-IPPE, and guidance on post-upgrade actions including performance of necessary Support Package imports. This note underscores the importance of ensuring all components maintain compatibility to avoid post-upgrade issues.
Key words : 
change history date chapter short description 08, erp 2005 865969 change usage type 'j', append structures - upgrade issue 815441 refer, important general information required sap, release strategy note 874473 release restrictions, sap erp central component 6, 6c2r/3e 470x110 + dimp 4, activated require special customizing, include support package sp02, important general information3
Related Notes : 
       
| 1132702 | Upgrade ECC-DIMP600 is not completed | 
| 893159 | Upgrade ECC DIMP 600: Change Usage Type 'J' to '4' for ETM | 
| 890513 | Corrected report for activating DIMP with LAMA or MPN | 
| 889740 | Correction program for the LAMA/MPN screen after upgrade | 
| 874473 | Release strategy for ECC-DIMP as of ECC 6.0 | 
| 865969 | Current release restrictions for ERP 2005 - ECC-DIMP | 
| 856284 | SAP ERP Central Component 6.0: Inst./upgrad and architecture | 
| 849981 | DIMP: Upgrade to ERP 2005 | 
| 815441 | Revenue Recognition: Append Structures - Upgrade Issue |