Hi @Gurudas ,
like the article you posted says
You assign cost values to site links to favor inexpensive connections over expensive connections.
So the site cost would be determined by the speed of the network connection between both sides. Nevertheless, this is something which is beneficial in a multi-site Active Directory environments, with multiple site links. By settings the site costs you are actuallly determining the likelihood that the AD replication occurs over a particular route between two sites. In your case you have one site link, so the replication will always happen over this site-link, hence setting Site ccost does not bring you any advantages.
But...if you still insist on setting one, you can use the rule from the same article as it applies to WAN connection, the type of connection you most certianly have beween Mumbai and Pune:
For WAN link speed that is not listed in the table, you can calculate a relative cost factor by dividing 1,024 by the logarithm of the available bandwidth, as measured in Kbps.
Hope this helps you out.
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Regards,
Stoyan