ABC INDICATOR:

Indicator that classifies a material as an A, B, or C part according to

its consumption value. This classification process is known as the ABC
analysis.
The three indicators have the following meanings:
o A - important part, high consumption value
o B - less important part, medium consumption value
o C - relatively unimportant part, low consumption value
So we can say that this information in Material master is plant specific (Plant dependent)
Logically if we think the material which is of high importance and have high consumption in one plant
need not have to be important with same level of consumption in another plant.