Hi Dipak,
Two things:
1. First, The reason being is Purchase Order EKKO table not contains time , EKET table not contains requested delivery time but it has requested delivery date (Go to PO -> Delivery Schedule tab at item level to check also). So, SAP has hardcoded the value to post time along with dates.
2. SAP has mentioned as factory calendar in /SAPTRX/XEE_MM_ITEM_PCM10, so globally standard operating hours for a factory from 8 AM to 5 PM. The goods cannot be delivered after working hours (hard coded time) or during weekends, so SAP has hard coded value to 1700 hours (end of day time).
PERFORM add_duration_factory_calender
USING <ls_xekko>-bedat
'170000'
Regards
GGOPII