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- (¿µ¹®)This heading also covers neutral spirits, i.e., ethyl alcohol containing water from which the secondary constituents (higher alcohols, esters, aldehydes, acids, etc.) present in the first distillate have been almost completely removed by fractional distillation.

- (±¹¹®) ¶ÇÇÑ ÀÌ È£¿¡´Â Áß¼ºÁÖÁ¤(Neutral spirits)ÀÌ ºÐ·ùµÇ´Âµ¥ À̰ÍÀº 1Â÷ Áõ·ù½Ã¿¡ »ý±â´Â 2Â÷ ¼ººÐ(°í±Þ¾ËÄڿ᤿¡½ºÅ׸£¡¤¾Ëµ¥È÷µå¡¤»ê µî)À» ºÐº°Áõ·ù¹ý¿¡ ÀÇÇÏ¿© °ÅÀÇ ¿ÏÀüÈ÷ Á¦°¡ÇÔÀ¸·Î½á ¾ò¾îÁö´Â ¹°À» ÇÔÀ¯Çϰí ÀÖ´Â ¿¡Æ¿¾ËÄÚ¿ÃÀÌ´Ù.
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