Be Careful, Follow these steps and save your time
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Right Click on your Project Explorer.
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Select New-> Project -> Android Application Project from Existing Code
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Browse upto this path only - "C:\Users**your path**\Local\Android\android-sdk\extras\google\google_play_services"
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Be careful brose only upto - google_play_services and not upto google_play_services_lib
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And this way you are able to import the google play service lib.