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Is it possible to delete the items from the database?
And what tables do I have to delete the item from?
It is not recommended to delete directly items from database in Oracle EBS however you can inactivate inventory items from Inventory Item Master.
what actually you are looking for ? what is the apps release ?
For deleting items, you need to go to Inventory > Items > Delete Items.
Keep in mind that you will run into restrictions such as you cannot delete an item that is already on a PO/requisition.