Hi Koteswara
Have you confirmed in SAP that your ZM* roles are definitely imparting roles only? When you tried to upload them on second attempt, did you relaunch the the role import screen to ensure any buffering completely cleared?
Another thing to try - import the master role and then exit NWBC and run the repository synch job. Go back to NWBC and attempt to import the derived roles to see if error is gone?
If these don't work for you it may be time to contact SAP. I assume it was the following note you referred to: 1576321 - Import derived role without master role
Also, this topic was raised in SCN last year (unfortunately the thread was not updated with the solution). Possibly reach to the thread owner and see if they will login to SCN and update it Role import failed with Master role does not exist in SP13
Regards
Colleen