Multiplying and Dividing by 3θ in numerator & Multiplying and Dividing by 2θ in the denominator:

We know,

Therefore,

As, x → 0 ⇒ 3θ → 0 & 2θ → 0

Now, put 3θ = y and 2θ = t

Formula used:

Therefore,

Hence, the value of