Step 1: Concept The ratio $L/R$ is known as the inductive time constant ($\tau$) of an RL circuit.
Step 2: Meaning Since it is a time constant, its dimensions must be that of time.
Step 3: Analysis Unit of $L$ is Henry ($V \cdot s / A$) and unit of $R$ is Ohm ($V/A$). $\frac{L}{R} = \frac{V \cdot s / A}{V/A} = s$.
Step 4: Conclusion The SI unit of $L/R$ is the second.
Final Answer: (A)