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Surgical spirit is:
A.Absolute alcohol
B.Rectified spirit
C.$95\% $ rectified spirit and $5\% $ methyl alcohol
D.$90\% $ rectified spirit and $10\% $ methyl alcohol

Answer
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Hint:We have to remember that the rubbing alcohol is either isopropyl alcohol or ethanol-based liquids, or the surgical spirit described by the comparable British Pharmacopoeia (BP), with the most commonly available being isopropyl alcohol products. Due to the bitterants added, the rubbing alcohol is denatured and undrinkable even though it is ethanol-based. They are fluids mainly used as a topical antiseptic.

Complete step by step answer:
Isopropyl rubbing alcohols do not contain the ethyl alcohol in alcoholic beverages; ethyl rubbing alcohols are based on denatured alcohol, a mixture of ethyl alcohol and one or more bitter poisons that make the product poisonous. All rubbing alcohols are hazardous for human consumption.
They have numerous industrial and household uses as well. In North American English, the term "rubbing alcohol" is a generic term for either isopropyl alcohol (isopropanol) or ethyl alcohol (ethanol) products.
The United States Pharmacopeia (USP) describes "isopropyl rubbing alcohol USP" as containing approximately 70% pure isopropyl alcohol by volume of alcohol and defines "rubbing alcohol USP" as containing approximately 70% denatured alcohol by volume. The surgical spirit B.P., which the British Pharmacopoeia describes as 95 percent methylated spirit, $2.5\% $ castor oil, $2\% $ diethyl phthalate and $0.5$ percent methyl salicylate, is a comparable preparation in Ireland and the UK.
Option C is correct option as Surgical spirit is $95\% $ rectified spirit and $5\% $ methyl alcohol.

Note:
We must have to know that methanol, also known among other names as methyl alcohol, is a compound with the (a methyl group linked to a hydroxyl group, often abbreviated MeOH). It is a light, acidic, colourless, flammable liquid with a distinctive ethanol-like alcoholic odour.
Highly concentrated ethanol, also known as neutral spirits, rectified alcohol or ethyl alcohol of agricultural origin, is highly concentrated ethanol that has been purified through a method called rectification by means of repeated distillation.