Hello Raja,
This is very much possible but control is not directly with the material number. It is with the help of field called authorization group.
It's available in BOM header under validity.
For an ex. you have 3 users & 30 material BOMs. Each one is supposed to take care of 10 BOMs.
You need to maintain three authorization groups for three users, say B001, B002 & B003.
Enter B001 in the every header of the 10 desired materials. In addition to this enter this authorization group in the role for change BOM T code i.e. CS02 against authorization field BEGRU in authorization object C_AENR_BGR. As BEGRU is present at multiple places in the same role, don't forget maintain the same value everywhere or else we won't get desired result. Repeat the procedure for remaining two users. You will require three separate roles in the above example. T code is PFCG.
You will need to take help from your basis consultant for the above step.
Please do remember that the field authorization group is an input field so there won't be any drop down help available though it looks like the same. That's why you will have to ensure the input carefully.
Also do know that if the authorization group filed is empty for any BOM then that BOM can be accessed by all the three users.
Once done correctly user will have an error message as 'You are not authorized for authorization group XXXX' if they try to change BOM with other authorization group.
Hope this helps.
Let me know if you need anything else.
Regards
Mangesh