The unit of measure you are using is probably the products unit of measure which you are using to import to the production order

For Eg : If  you are trying to import "Product A" with Unit of measure "U1" then the unit of measure column in the excel file should contain "U1" as unit of measure 

• The UOM name in your CSV doesn't exactly match what's in Odoo.
• You're using a UOM from the wrong UOM category (e.g., Weight vs. Unit).
• You're using a translated name instead of the internal name.
• The UOM is not active in your database.

The error you're encountering in Odoo 10 Community Edition during CSV import for manufacturing orders, "The UOM is not of the same category", typically points to a mismatch between the unit of measure (UoM) set on the product and the UoM specified in your import file.

Understanding the Issue

Each Unit of Measure (UoM) in Odoo belongs to a UoM Category (e.g., Unit, Length, Area). For any operation like manufacturing or sales, Odoo requires that the UoM used must be from the same category as the product’s default UoM.

Even if the UoM names seem valid (like “Pieces” or “m²”), if they’re from a different category than the product’s UoM category, Odoo will raise this error.

Steps to Resolve

1. Check the Product's Default UoM and Its Category:
   • Go to Inventory > Products > Products
   • Open the product in question
   • Note the Unit of Measure and the Purchase Unit of Measure
   • Click on the UoM name and check its Category (e.g., Unit, Area, etc.)
2. Check the UoM in Your CSV File:
   • Make sure the UoM you’re importing is from the same category as the product’s default UoM.
   • Example: If the product's UoM category is “Area”, the UoM in your CSV should also be from “Area” category (like m², ft² etc.), not from “Unit”.
3. Validate UoM Consistency:
   • Navigate to Inventory > Configuration > Units of Measure
   • Filter/search the UoMs you used (like “Pieces”, “m²”)
   • Confirm that each one belongs to the correct category
4. If You Created Custom UoMs (like m²):
   • Make sure the UoM Category matches that of the product
   • If needed, update the product or the UoM to ensure they align.

Try cleaning up the csv file.
Open it in MS excel then export it again as a csv file. Make sure the csv structure is identical as the exported odoo file. Make sure the columns line up correctly and there are no extra commas in the data.