I am taking this question to mean that you are making an installation using two wire cable that has a black and white in it. In this situation the white is not called a neutral. At the distribution panel end the white wire does not connect to the neutral bar. It will go to one side of a two pole breaker. the other side of the breaker will connect to the black wire of the cable. On the 230 volt receptacle end the two wires will connect to either side of the receptacle. Make sure that the cable wiring is rated to take the amperage that your plug-in device will draw. The last thing to do is identify the white wire as a "hot" current carrying conductor. This is done by placing black tape around the white wire. This is done at both ends of the cables white wire. This is done to ensure in the future that is someone else works on the circuit they will know that the wire is not a neutral conductor.In the market place there is a new cable that has no white wire in it. This cable is used for wiring baseboard heaters and has a different colour jacket to identify the type of cable it is. The internal wiring colours are black and red. This wire is used for all 230 volt circuits.
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Because the white wire on a 120 volt circuit is the neutral wire that is connected to the silver screw on outlets and switches. It is connected to the neutral bar in the service panel.
The neutral wire and power wire are never connected together.
Actually they have 3. A round ground, wide neutral, and narrow hot. If it only has 2 it is an old outlet with no ground wire. If that is the case in your home, I highly suggest you connect a jumper wire from the ground screw to the white neutral wire on the silver screw to provide some protection. Do this at every outlet in the home. Replace all the outlets in your home with new ones if they are so old they do not have a ground connection.
The white wire would go to the neutral bar. Just be sure of the shunt trip voltage required for the breaker and land the white wire on the appropriate neutral bar in the correct panel.
If you are referring to lamp cord type wire where both wires are brown then yes, connect the wire with the groves to the white neutral and the smooth wire to the black hot wire.