What? This isn't true. LEDs function using DC current, and are either on or off. "Dimmable" LEDs have chips in the bulbs that use pulse-width modulation (PWM) to turn the diodes on/off at a different rate to create the dimming effect.
All incandescent bulbs are dimmable (on AC power) with no additional hardware other than the dimmer, which adjusts the input voltage to the bulb. Try to do this with a non-dimmable LED and you'll damage the bulb.