Hi All,
The issue is solved, below are the steps. Thank you all for the suggestions.
Solution :
1. Created the unique index "COMC_ATTIBUTE~UNI"at SAP level in SE14
2.Renamed the unique index from "COMC_ATTIBUTE~UNI" to "ZDROPINDEX" at DB level instead of deleting it.
3. Retried the main import phase in SUM.
Thanks, Ganesh