Item category R12.2.6:
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SELECT mcs.ROWID row_id, mcs.category_set_id, t.category_set_name,
t.description, mcs.structure_id, mcs.validate_flag,
mcs.control_level, mcs.default_category_id, mcs.last_update_date,
mcs.last_updated_by, mcs.creation_date, mcs.created_by,
mcs.last_update_login, mcs.request_id, mcs.program_application_id,
mcs.program_id, mcs.program_update_date,
fifs.id_flex_structure_name structure_name,
ml.meaning control_level_disp, mcs.mult_item_cat_assign_flag,
mcs.control_level_updateable_flag,
mcs.mult_item_cat_updateable_flag,
mcs.validate_flag_updateable_flag, mcs.hierarchy_enabled
FROM mtl_category_sets_tl t,
mtl_category_sets_b mcs,
fnd_id_flex_structures_vl fifs,
mfg_lookups ml
WHERE mcs.category_set_id = t.category_set_id
AND t.LANGUAGE = USERENV ('LANG')
AND mcs.structure_id = fifs.id_flex_num
AND fifs.application_id = 401
AND fifs.id_flex_code = 'MCAT'
AND mcs.control_level = ml.lookup_code
AND ml.lookup_type = 'ITEM_CONTROL_LEVEL_GUI';
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