Overrid items that are included

Hello,

If I have a base template that I import into the current working template,
if that base template file *includes* other templates, can those included
templates be overridden just as if they were originally part of the base
template file?

Let me illustrate:

incl_template_a.xsl
incl_template_b.xsl

BASE_TEMPLATE.xsl
  INCLUDES-->  incl_template_a.xsl
  INCLUDES-->  incl_template_a.xsl

WORKING_TEMPLATE.xsl
  IMPORTS--> BASE_TEMPLATE.xsl


The question:  Is it possible to override template rules in incl_template_a
& _b within WORKING_TEMPLATE.xsl?

Karl