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Tiffany, one of the world's most recognisable brands in the jewellery sector, filed its suit against eBay in 2004, claiming that most of the items bearing the Tiffany name on the site were phonies.
Last month, Judge Richard Sullivan of the Federal District Court in Manhattan ruled that Internet companies like eBay don't have to monitor their sites for trademarked or copyrighted property.
The New York City-based jeweller has appealed Sullivan's ruling in the US Court of Appeals for the Second Circuit.