Dear Animesh,
As explained in last comment to Senthil,
1. We planned to use the new material number and have super BOM for the sale order requirement with variant. So sale person can choose the variant along with the Basic model.
Planning strategy 25 is thought to use for the new material number. Because, we really donot know what components would be asked by customer.
But as you said, can we use strategy 40 ( for variant materials selection scenario). what what is the need of new requ class for the same