Hello Mahesh,
the SIP is the linecard and the SPA is the port adapter.
the SIP is platform specific because it needs to interact with device switching fabric, SPA are platform indipendent that is they can be used on GSR, CRS, C6500/7600.
The SIP-200, SIP-400, SIP-600 are different models of SIP.
see
http://www.cisco.com/en/US/prod/collateral/routers/ps368/product_data_sheet0900aecd8027c9df.html
sip400:
http://www.cisco.com/en/US/prod/collateral/routers/ps368/product_data_sheet0900aecd8027c9e6.html
sip600:
http://www.cisco.com/en/US/prod/collateral/routers/ps368/product_data_sheet0900aecd8033998f.html
Note:
not all SPAs can be installed in every model.
sip-200 is focused on relatively slow wan SPA like Cisco 8-Port Channelized T1/E1 Shared Port Adapter, SIP-600 only on very fast GE or POS SPAs.
There are also differences in internal architectures:
SIP 600 has DFC 3BXL for distributed forwarding SIP200 it hasn't.
Hope to help
Giuseppe