The panel has a transverse groove (14) in one surface and an incision (16) which passes partially through the panel and extends underneath the groove base. The panel can be cut through to about a third through the transverse groove. Markings to determine the position of the groove can be provided before making the groove. Independent claim describes panel kit with panels with different decor configurations wherein two decor units can be recessed from one another on the panels. Independent claim describes installation for making transverse grooves in panel surface by milling out surface material and then making incisions underneath groove base through blade, saw or laser.
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