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Malt Spirit is the pre-cursor to Scotch Whisky. Once the highly alcoholic spirit has been produced from the distillation process at a distillery, the liquid is transferred in to oak casks for maturation. In order for it to be classified as Scotch Whisky, it must be matured for a minimum of three years in the cask.
Thus, Malt Spirit is the liquid that is more than distilled spirit but not quite whisky, its maturation period has been cut too short for it to qualify as whisky.