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Rectified Spirit:- A highly concentrated ethanol ( about 95% ) pured by distillation process .. used for medical and mixed drinking purposes 
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Rectified spirit is also known as neutral spirit , rectified alcohol , or ethyl alcohol of agricultural origin and highly conc.It is obtained by repeated distillation process to make it more concentrated.
i hope it will help you
wikipedia :-P ... 
If it is concentrated, then how it can be neutral?