Step 1: Understanding the Concept:
Time constant \(\tau\) of an L-R circuit: time for current to reach about 63% of final value.
Step 2: Detailed Explanation:
Current growth equation: \(I = I_0(1 - e^{-Rt/L})\). For exponent to be dimensionless: \(\frac{Rt}{L} \Rightarrow \tau = \frac{L}{R}\). Hence, \(\tau\) has dimensions of time \([T]\).
Step 3: Final Answer:
\[
\boxed{\tau = \frac{L}{R}}
\]