If you're talking tappets that sit on the cam then there is no difference between the pair for the left cylinder and the pair for the right cylinder (although it is wise to put them back from whence they came.)
Within a pair for a cylinder there is a major difference.
There is a bevel on the leading edge of each tappet that must face the front. The pair of matched bevels directs returning oil onto to backward rotating cam. Critical to get this right.
Cheers