PVC panels are often used as a cladding material, in the ceilings of residential and commercial buildings. PVC is strong, yet lightweight and since it is factory-manufactured, the finish is seamless and can be built in various designs, colours, sizes and lengths. Each PVC panel has a hollow core with a shiny surface. Like gypsum false ceilings, PVC false ceilings are waterproof and are more effective and durable in high moisture areas, such as balconies, bathrooms and basements.