lookup Script Logic

Dear Freinds,

I am trying to write script logic for learning LOOKUP fuction of script logic and written the below code in BPC 7.5 NW its not working. Please let me know my mistake .

  
*XDIM_MEMBERSET TIME =2009.APR
*XDIM_MEMBERSET P_ACCT=CE0004010
*XDIM_MEMBERSET CATEGORY=ACTUAL

*LOOKUP RATE
*DIM TIME="2009.APR"
*DIM CATEGORY="ACTUAL"
*DIM R_ACCT="AVG"
*DIM R_ENTITY="GLOBAL"

*DIM RATEEUR:INPUTCURRENCY="INR"
*DIM MEASURES="PERIODIC"
*ENDLOOKUP

*WHEN P_ACCT
*IS "CE0004010"
*REC(EXPRESSION=%VALUE%/LOOKUP(RATEEUR), RPTCURRENCY="INR")
*ENDWHEN