Alcohol is obtained after breaking down natural sugar of grain into CO2, ethanol or ethyl alcohol and residual content. Yeast from grains and vegetables changes the sugar into alcohol.
From the cheapest beer to the most expensive wine or after dinner liqueur, all alcohol is made with the same fermentation process.
The different colours, tastes, potencies and flavours come from the different fruits or vegetables used and the additives, by-products and diluting substances employed during the fermentation process.
Reference :
http://economictimes.indiatimes.com/quickiearticleshow/5226511.cms
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