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Sellers may not concurrently have more than 5 listings for identical items. If a seller chooses to list in more than one category, the seller must still adhere to the multiple listings limit of 5. Sellers may not use multiple User IDs to list more than 5 identical items.
Violations of this policy may result in a range of actions, including
* Listing cancellation
* Limits on account privileges
* Account suspension
* Forfeit of eBay fees on cancelled listings
* Loss of PowerSeller status
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More Details as in the eBay rules are below-
http://pages.ebay.in/help/policies/listing-duplicate.html