Finally:)
Dear, Debasis Chanda!
1)You should create standart DEST (CR DEST).
2)Then you should create TMR for that DEST:
ENTRDESTCNTL:
DEST=//new dest value or one already exists//,
TMRIPI=//transmission medium requirement and ISUP Preference indicator from incoming IAM message//,
TIRDEST=//DEST created earlier (CR DEST)//;
YOU may enter multiple such commands with different TMRIPI and TIRDEST.
3)Then you should create code point CR CPT with parameter DEST=//DEST from ENTRDESTCNTRL command//.
After that any call on code point from CR CPT is assigned with particular TIRDEST depending of transmission medium requirement parameter and ISUP Preference indicator parameter of incoming ISUP message IAM.