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Neutral is return path for an AC circuit which is supposed to carry imbalance current in normal condition while in earthing is for safety concerns against leakage currents on the system through least resistance path.
Ground is more common in North American English, and Earth is more common in British English.) Under normal conditions, a grounding conductor does not carry current. Neutral is a circuit conductor that normally carries current back to the source, and is connected to ground (Earth) at the main electrical panel.
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