Customer value is the difference between customer’s perceived benefits and customer’s perceived sacrifices. Zeithaml (1988) defined customer value as overall assessment of the utility of a product based on the perception of what is received and what is given. Day (1990) addresses the issues in analyzing customer value and proposes that it can be expressed in a ‘value equation’: ‘Customer’s Perceived BenefitsCustomer's Perceived Costs = Perceived Customer Value’. The key dimensions of customer’s value are defined in terms of ‘get’ (benefits) and ‘give’ (sacrifices) components or in other words, what is Received and what is given. Perceived benefits are Quality Value, Emotional Value, Epistemic Value, Social Value and Conditional Value. Perceived sacrifices are Monetary Cost, Time and Effort Cost and Health Risk Cost.