How to process whitespace while generating .xls file using Spool in sqlplus

Question

When I am generating .xls report from sqlplus through spool it is truncating whitespace. I want to process the whitespace.In sql developer I can see the whitespace using below select query. I have turned off all SET trims parameter but it did not help.

    SET COLSEP ','    
    set heading on    
    set linesize 32767        
    SET WRAP ON    
    set echo off    
    set trimout on        
    SET TERMOUT OFF    
    SET FEEDBACK OFF    
    SET VERIFY OFF    
    SET MARKUP HTML ON SPOOL ON    
    SET PAGESIZE 50000    
    set trimspool on    
whenever sqlerror exit 1;    
whenever oserror exit 2;    
spool "Report/product_report.csv"    
select product_name,id from product where id in ('123','456','789');     
spool off;    
set markup html off spool off

output of the sql select query in sql developer -

product_name       id
-------------------------
XCAPSULE PRO      123  
YCAPSULE   PRO    456
ZCAPSULE    PRO   789

We expected below output in .xls report which should be same as output in sql developer

product_name       id
-------------------------
XCAPSULE PRO      123  
YCAPSULE   PRO    456
ZCAPSULE    PRO   789

in .xls report space are getting trimmed and output is coming as below 
which is not expected to us

product_name       id
-------------------------
XCAPSULE PRO      123  
YCAPSULE PRO      456
ZCAPSULE PRO      789