Hi Khrishna,
From SAP note 89188:
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a) Database-independent R3load procedure
As of Release 3.0D, system copies can be made available with the
R3load procedure by SAP. The program module R3load is integrated in the SAP migration tools.
For heterogeneous system copies (OS/DB migrations) only use the
R3load procedure. The migration tools are part of the migration
service.
b) Database dependent backup/restore procedures
Database-specific backup/restore procedures (for example R3COPY procedure for Oracle databases) can generally only be used for hom*ogeneous system copies. For the source and the target system binary compatibility must be given. In this case the file system or raw device structure and the hard disk management system are transferred by the source system.
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R3load can be used for hom*ogeneous system copy also when 'Database dependent' is not possible.
More details about the different hom*ogeneous system copy methods can be found at http://service.sap.com/instguides -> SAP NetWeaver -> Release 04 -> Installation -> SAP Web AS -> SAP Web AS 6.40 and Related Documentation -> hom*ogeneous and Heterogeneous System Copy -> PDF: hom*ogeneous and Heterogeneous System Copy for SAP Systems based on SAP Web AS 6.40.
I hope this information helps.
Regards, Mark