$F = - \eta A\frac{\Delta v}{\Delta z} \Rightarrow \lbrack\eta\rbrack = \lbrack ML^{- 1}T^{- 1}\rbrack$ As $F = \left\lbrack MLT^{- 2} \right\rbrack,\ A = \left\lbrack L^{2} \right\rbrack,\frac{\Delta v}{\Delta z} = \lbrack T^{- 1}\rbrack$ $\therefore$ Dimensions of $\eta = \frac{F}{A}\frac{\Delta z}{\Delta v} = \frac{MLT^{- 2}}{L^{2}}.\frac{1}{T^{- 1}} = \lbrack ML^{- 1}T^{- 1}\rbrack$