To circumvent this problem, you can use the following workaround :
Suppose we have an item say ITEM_LIST1 and a standard BOM is defined for this item.
In the BOM suppose we have four component items say COMP-1,COMP-2,COMP-3 & COMP-4.
Suppose to certain number of Customers (SOLD-TO BP) we send only 3 components, Ex : COMP-1,COMP-2,COMP-4.
The COMP-3 is not delivered to this SOLD-TO BP group, which we manage by deleting the component items (COMP-3 in this case) in the sales order.
In such scenario we can define new item-codes and their BOM as mentioned below:
(ITEM CODE) (SOLD-TO BP GROUP) BOM (COMPONENT ITEMS)
========= ================ ========================
ITEM_LIST1 (GROUP-A) (COMP-1,COMP-2,COMP-3,COMP-4)
ITEM_LIST2 (GROUP-B) (COMP-1,COMP-2,COMP-4)
ITEM_LIST3 (GROUP-C) (COMP-1,COMP-2,COMP-3)
Though we will have to define few extra items & their BOM in this case but doing this setup is just one-time activity. Users have the benefit that they don't need to modify the BOM components in the sales order line once they select the correct list item.