Prakash,
SELECT EBELN EBELP LOEKZ MATNR
BUKRS WERKS MATKL NETWR
FROM EKPO
INTO TABLE tb_ekpo FOR ALL ENTRIES IN tb_pack1
WHERE loekz ne 'L' AND
MATKL = tb_pack1-matkl.
From a performance point of view NE in the where clause is not advisable.So instead of NE build a range of possible values S and X ( if any other values other than L ) making it where LOKEZ in R_LOKEZ.
K.Kiran.