Spirytus is in the same category as Vodka. It is commonly understood that spirytus is distilled to the maximum purity achievable, which is slightly above 95% (190 proof in the USA), but it is labeled 95% for practical and legal reasons.
Tourists are allowed to buy and drink spirytus in Poland, but it is illegal for them to export it. Enforcement of the export restriction is fairly lax.
Spirytus is distilled by Polmos Warszawa [2] and comes in many different strengths and sizes for export