• Workers sort cigarette butts at the Code Effort recycling factory near the Indian capital New Delhi. All photos: Taniya Dutta for The National
    Workers sort cigarette butts at the Code Effort recycling factory near the Indian capital New Delhi. All photos: Taniya Dutta for The National
  • Naman Gupta, 28, at the gate of the factory, which he started with his elder brother
    Naman Gupta, 28, at the gate of the factory, which he started with his elder brother
  • Batches of cigarette butts await processing outside the factory, in Nangli village, Noida
    Batches of cigarette butts await processing outside the factory, in Nangli village, Noida
  • Mr Gupta is on a mission to keep cigarette butts, which have filters made of cellulose acetate and contain toxic chemicals absorbed from cigarette smoke, out of the environment
    Mr Gupta is on a mission to keep cigarette butts, which have filters made of cellulose acetate and contain toxic chemicals absorbed from cigarette smoke, out of the environment
  • The recycling process begins with cutting up the butts to separate the paper, tobacco and filters
    The recycling process begins with cutting up the butts to separate the paper, tobacco and filters
  • A worker pours water into a drum filled with filters after they are manually cleaned of tobacco and paper residue
    A worker pours water into a drum filled with filters after they are manually cleaned of tobacco and paper residue
  • A worker puts soaked cigarette filters into a shredding machine
    A worker puts soaked cigarette filters into a shredding machine
  • Water is poured into the shredding machine to create a pulp
    Water is poured into the shredding machine to create a pulp
  • The filter pulp is put in an industrial dryer after being treated with chemicals to remove toxins
    The filter pulp is put in an industrial dryer after being treated with chemicals to remove toxins
  • Water used in the filter-cleaning process is recycled while the toxins extracted are neutralised
    Water used in the filter-cleaning process is recycled while the toxins extracted are neutralised
  • Once the pulp is dry, it is put through a carding machine to create fluffy fibres that can be used as stuffing
    Once the pulp is dry, it is put through a carding machine to create fluffy fibres that can be used as stuffing
  • A Code Effort employee folds paper made from recycled cigarette butts into a bag
    A Code Effort employee folds paper made from recycled cigarette butts into a bag
  • Stirring a compost pit made of tobacco separated from cigarettes butts
    Stirring a compost pit made of tobacco separated from cigarettes butts
  • A woman knits soft toys that will be filled with stuffing made from processed cigarette filters
    A woman knits soft toys that will be filled with stuffing made from processed cigarette filters
  • The soft toys are sold directly online and to companies
    The soft toys are sold directly online and to companies

Indian entrepreneur turns toxic cigarette butts into toys


Taniya Dutta
  • English
  • Arabic

In a nondescript settlement outside New Delhi is the heart of one young man’s efforts to keep cigarette butts from polluting India’s environment.

Naman Gupta’s factory is behind a gate at the end of a narrow lane with overflowing sewage and loitering water buffaloes, surrounded by sacks of cigarette butts that would otherwise be littering streets, fields and waterways.

“Smoking is prevalent everywhere. But only a handful of people think of recycling this or even of what exactly happens to their cigarette butts,” Mr Gupta, 28, told The National during a visit to the factory in Nangli village.

His company, Code Effort, launched in 2018, turns the toxic cigarette ends into stuffed toys, cushions, paper bags, notepads and even mosquito repellent.

“Code” in the company's name is an acronym for “conserving our depleting environment”.

Contrary to common perception, the filters in cigarette butts are not made from natural cotton, but from fibres of cellulose acetate, a plastic compound that takes up to 10 years to decompose.

Even worse, they contain chemicals absorbed from cigarette smoke, including nicotine, arsenic and heavy metals, that can be acutely toxic to aquatic organisms, according to the World Health Organisation.

According to the WHO’s tobacco control body, cigarette butts are the most discarded waste item in the world, accounting for about 766 million kilograms of toxic rubbish each year.

A worker sifts through cigarette butts at the Code Effort factory. Taniya Dutta for The National
A worker sifts through cigarette butts at the Code Effort factory. Taniya Dutta for The National

From an estimated six trillion cigarettes smoked each year, about 4.5 trillion butts end up littering the environment, according to a study published in the Science Direct journal in May last year.

India, with about 267 million adult smokers, the second-highest number in the world after China, accounts for a sizeable share of this waste.

The seriousness of the problem prompted Mr Gupta, a non-smoker from Delhi’s satellite city of Noida and a chartered accountant by training, to look for solutions.

I witnessed a lot of problems in our own city because of cigarette butts. I realised that in India there are no solutions regarding cigarette waste
Naman Gupta

“I witnessed a lot of problems in our own city because of cigarette butts. I realised that in India there are no solutions regarding cigarette waste,” he said.

Together with his elder brother Vipul, a civil engineer, Mr Gupta formed Code Effort and set up India’s first, and so far only, factory for recycling cigarette butts.

They started by working with just 10 to 15 grams of cigarette butts a day, but this has grown 1,000 to 1,500kg daily after they developed a network of 2,500 ragpickers across the country who get paid about 250 rupees ($3) for every kilogram they send.

Recycling of the butts begins with workers at the factory cutting them apart to separate the paper, filter and tobacco.

The paper is pulped and recycled into notepads, paper bags and mosquito repellent, while the tobacco is turned into compost and sold to local gardeners and nurseries.

The filters require more complex processing to turn them into fluffy fibres used as stuffing for cushions and soft toys, among other products. They are first shredded by machine and soaked in water to soften the material. The pulp is then soaked in a mixture of biodegradable organic chemicals for at least 24 hours to remove all the toxins and turn it white.

An industrial dryer is used to remove the moisture, after which the fibres are fluffed up in a carding machine and ready for use.

The water used in the process is recycled, while the toxins extracted are chemically treated and added to the compost pit.

Mr Gupta said he and his brother developed the products made from recycled butts through years of trials and tests.

They sell the products online through their website and take orders from businesses, such as MG Motors and the US cloud-based software company Salesforce.

Mr Gutpa said they are also developing an air-purifier using recycled cigarette filters.

Women in Nangli village make soft toys using fibres recycled from cigarette butts as stuffing. Taniya Dutta for The National
Women in Nangli village make soft toys using fibres recycled from cigarette butts as stuffing. Taniya Dutta for The National

By the end of March last year Code Effort had recycled more than 1.2 billion cigarette butts, he said, but there is scope to do much more. According to market research group Euromonitor International, nearly 81.3 billion cigarettes were sold in India in 2017.

The company has provided employment for about 100 women in the area, most of them uneducated, who make the products from recycled butts, such as stuffed toys, paper bags and notepads.

“Initially the women and the entire village population were a bit reluctant, but we explained our cause to them and started providing them opportunities to work with us,” Mr Gupta said.

“These women are unable to go outside to work and because of their educational background, they don't get many opportunities, but with us they can look after their parents, children, do household chores, and also make money,” he said.

Mr Gupta tries to raise awareness about the threat cigarettes pose to the environment and to health by holding workshops for school pupils and college students and people who want to quit smoking.

“We are not against those who smoke,” he said, but it is “best to highlight the danger cigarettes pose to the environment, just as they affect health”.

Europe's top EV producers
  1. Norway (63% of cars registered in 2021)
  2. Iceland (33%)
  3. Netherlands (20%)
  4. Sweden (19%)
  5. Austria (14%)
  6. Germany (14%)
  7. Denmark (13%)
  8. Switzerland (13%)
  9. United Kingdom (12%)
  10. Luxembourg (10%)

Source: VCOe 

RESULTS

5pm: Maiden (PA) Dh80,000 1,200m
Winner: Ferdous, Szczepan Mazur (jockey), Ibrahim Al Hadhrami (trainer)
5.30pm: Arabian Triple Crown Round-3 Group 3 (PA) Dh300,000 2,400m
Winner: Basmah, Fabrice Veron, Eric Lemartinel
6pm: UAE Arabian Derby Prestige (PA) Dh150,000 2,200m
Winner: Ihtesham, Szczepan Mazur, Ibrahim Al Hadhrami
6.30pm: Emirates Championship Group 1 (PA) Dh1,000,000 2,200m
Winner: Somoud, Patrick Cosgrave, Ahmed Al Mehairbi
7pm: Abu Dhabi Championship Group 3 (TB) Dh380,000 2,200m
Winner: GM Hopkins, Patrick Cosgrave, Jaber Ramadhan
7.30pm: Wathba Stallions Cup Conditions (PA) Dh70,000 1,600m
Winner: AF Al Bairaq, Tadhg O’Shea, Ernst Oertel

THE%20STRANGERS'%20CASE
%3Cp%3E%3Cstrong%3EDirector%3C%2Fstrong%3E%3A%20Brandt%20Andersen%3Cbr%3E%3Cstrong%3EStarring%3A%20%3C%2Fstrong%3EOmar%20Sy%2C%20Jason%20Beghe%2C%20Angeliki%20Papoulia%3Cbr%3E%3Cstrong%3ERating%3A%3C%2Fstrong%3E%204%2F5%3C%2Fp%3E%0A
The biog

Most memorable achievement: Leading my first city-wide charity campaign in Toronto holds a special place in my heart. It was for Amnesty International’s Stop Violence Against Women program and showed me the power of how communities can come together in the smallest ways to have such wide impact.

Favourite film: Childhood favourite would be Disney’s Jungle Book and classic favourite Gone With The Wind.

Favourite book: To Kill A Mockingbird for a timeless story on justice and courage and Harry Potters for my love of all things magical.

Favourite quote: “We make a living by what we get, but we make a life by what we give.” — Winston Churchill

Favourite food: Dim sum

Favourite place to travel to: Anywhere with natural beauty, wildlife and awe-inspiring sunsets.

Benefits of first-time home buyers' scheme
  • Priority access to new homes from participating developers
  • Discounts on sales price of off-plan units
  • Flexible payment plans from developers
  • Mortgages with better interest rates, faster approval times and reduced fees
  • DLD registration fee can be paid through banks or credit cards at zero interest rates
SERIES INFO

Cricket World Cup League Two
Nepal, Oman, United States tri-series
Tribhuvan University, Kathmandu
 
Fixtures
Wednesday February 5, Oman v Nepal
Thursday, February 6, Oman v United States
Saturday, February 8, United States v Nepal
Sunday, February 9, Oman v Nepal
Tuesday, February 11, Oman v United States
Wednesday, February 12, United States v Nepal

Table
The top three sides advance to the 2022 World Cup Qualifier.
The bottom four sides are relegated to the 2022 World Cup playoff

 1 United States 8 6 2 0 0 12 0.412
2 Scotland 8 4 3 0 1 9 0.139
3 Namibia 7 4 3 0 0 8 0.008
4 Oman 6 4 2 0 0 8 -0.139
5 UAE 7 3 3 0 1 7 -0.004
6 Nepal 0 0 0 0 0 0 0
7 PNG 8 0 8 0 0 0 -0.458

The BIO

Favourite piece of music: Verdi’s Requiem. It’s awe-inspiring.

Biggest inspiration: My father, as I grew up in a house where music was constantly played on a wind-up gramophone. I had amazing music teachers in primary and secondary school who inspired me to take my music further. They encouraged me to take up music as a profession and I follow in their footsteps, encouraging others to do the same.

Favourite book: Ian McEwan’s Atonement – the ending alone knocked me for six.

Favourite holiday destination: Italy - music and opera is so much part of the life there. I love it.

The President's Cake

Director: Hasan Hadi

Starring: Baneen Ahmad Nayyef, Waheed Thabet Khreibat, Sajad Mohamad Qasem 

Rating: 4/5

Brief scoreline:

Crystal Palace 2

Milivojevic 76' (pen), Van Aanholt 88'

Huddersfield Town 0

Ten tax points to be aware of in 2026

1. Domestic VAT refund amendments: request your refund within five years

If a business does not apply for the refund on time, they lose their credit.

2. E-invoicing in the UAE

Businesses should continue preparing for the implementation of e-invoicing in the UAE, with 2026 a preparation and transition period ahead of phased mandatory adoption. 

3. More tax audits

Tax authorities are increasingly using data already available across multiple filings to identify audit risks. 

4. More beneficial VAT and excise tax penalty regime

Tax disputes are expected to become more frequent and more structured, with clearer administrative objection and appeal processes. The UAE has adopted a new penalty regime for VAT and excise disputes, which now mirrors the penalty regime for corporate tax.

5. Greater emphasis on statutory audit

There is a greater need for the accuracy of financial statements. The International Financial Reporting Standards standards need to be strictly adhered to and, as a result, the quality of the audits will need to increase.

6. Further transfer pricing enforcement

Transfer pricing enforcement, which refers to the practice of establishing prices for internal transactions between related entities, is expected to broaden in scope. The UAE will shortly open the possibility to negotiate advance pricing agreements, or essentially rulings for transfer pricing purposes. 

7. Limited time periods for audits

Recent amendments also introduce a default five-year limitation period for tax audits and assessments, subject to specific statutory exceptions. While the standard audit and assessment period is five years, this may be extended to up to 15 years in cases involving fraud or tax evasion. 

8. Pillar 2 implementation 

Many multinational groups will begin to feel the practical effect of the Domestic Minimum Top-Up Tax (DMTT), the UAE's implementation of the OECD’s global minimum tax under Pillar 2. While the rules apply for financial years starting on or after January 1, 2025, it is 2026 that marks the transition to an operational phase.

9. Reduced compliance obligations for imported goods and services

Businesses that apply the reverse-charge mechanism for VAT purposes in the UAE may benefit from reduced compliance obligations. 

10. Substance and CbC reporting focus

Tax authorities are expected to continue strengthening the enforcement of economic substance and Country-by-Country (CbC) reporting frameworks. In the UAE, these regimes are increasingly being used as risk-assessment tools, providing tax authorities with a comprehensive view of multinational groups’ global footprints and enabling them to assess whether profits are aligned with real economic activity. 

Contributed by Thomas Vanhee and Hend Rashwan, Aurifer

Alan%20Wake%20Remastered%20
%3Cp%3E%3Cstrong%3EDeveloper%3A%20%3C%2Fstrong%3ERemedy%20Entertainment%3Cbr%3E%3Cstrong%3EPublisher%3A%3C%2Fstrong%3E%20Microsoft%20Game%20Studios%3Cbr%3E%3Cstrong%3EConsoles%3A%3C%2Fstrong%3E%20PlayStation%204%20%26amp%3B%205%2C%20Xbox%3A%20360%20%26amp%3B%20One%20%26amp%3B%20Series%20X%2FS%20and%20Nintendo%20Switch%3Cbr%3E%3Cstrong%3ERating%3A%3C%2Fstrong%3E%204%2F5%3C%2Fp%3E%0A
Indoor Cricket World Cup

Venue Insportz, Dubai, September 16-23

UAE squad Saqib Nazir (captain), Aaqib Malik, Fahad Al Hashmi, Isuru Umesh, Nadir Hussain, Sachin Talwar, Nashwan Nasir, Prashath Kumara, Ramveer Rai, Sameer Nayyak, Umar Shah, Vikrant Shetty

Nepotism is the name of the game

Salman Khan’s father, Salim Khan, is one of Bollywood’s most legendary screenwriters. Through his partnership with co-writer Javed Akhtar, Salim is credited with having paved the path for the Indian film industry’s blockbuster format in the 1970s. Something his son now rules the roost of. More importantly, the Salim-Javed duo also created the persona of the “angry young man” for Bollywood megastar Amitabh Bachchan in the 1970s, reflecting the angst of the average Indian. In choosing to be the ordinary man’s “hero” as opposed to a thespian in new Bollywood, Salman Khan remains tightly linked to his father’s oeuvre. Thanks dad. 

LA LIGA FIXTURES

Friday

Granada v Real Betis (9.30pm)

Valencia v Levante (midnight)

Saturday

Espanyol v Alaves (4pm)

Celta Vigo v Villarreal (7pm)

Leganes v Real Valladolid (9.30pm)

Mallorca v Barcelona (midnight)

Sunday

Atletic Bilbao v Atletico Madrid (4pm)

Real Madrid v Eibar (9.30pm)

Real Sociedad v Osasuna (midnight)

Who's who in Yemen conflict

Houthis: Iran-backed rebels who occupy Sanaa and run unrecognised government

Yemeni government: Exiled government in Aden led by eight-member Presidential Leadership Council

Southern Transitional Council: Faction in Yemeni government that seeks autonomy for the south

Habrish 'rebels': Tribal-backed forces feuding with STC over control of oil in government territory

Tips to keep your car cool
  • Place a sun reflector in your windshield when not driving
  • Park in shaded or covered areas
  • Add tint to windows
  • Wrap your car to change the exterior colour
  • Pick light interiors - choose colours such as beige and cream for seats and dashboard furniture
  • Avoid leather interiors as these absorb more heat
Indoor cricket in a nutshell

Indoor Cricket World Cup – Sep 16-20, Insportz, Dubai

16 Indoor cricket matches are 16 overs per side

8 There are eight players per team

There have been nine Indoor Cricket World Cups for men. Australia have won every one.

5 Five runs are deducted from the score when a wickets falls

Batsmen bat in pairs, facing four overs per partnership

Scoring In indoor cricket, runs are scored by way of both physical and bonus runs. Physical runs are scored by both batsmen completing a run from one crease to the other. Bonus runs are scored when the ball hits a net in different zones, but only when at least one physical run is score.

Zones

A Front net, behind the striker and wicketkeeper: 0 runs

B Side nets, between the striker and halfway down the pitch: 1 run

Side nets between halfway and the bowlers end: 2 runs

Back net: 4 runs on the bounce, 6 runs on the full

Dubai Women's Tour teams

Agolico BMC
Andy Schleck Cycles-Immo Losch
Aromitalia Basso Bikes Vaiano
Cogeas Mettler Look
Doltcini-Van Eyck Sport
Hitec Products – Birk Sport 
Kazakhstan National Team
Kuwait Cycling Team
Macogep Tornatech Girondins de Bordeaux
Minsk Cycling Club 
Pannonia Regional Team (Fehérvár)
Team Auvergne-Rhône-Alpes
Team Ciclotel
UAE Women’s Team
Under 23 Kazakhstan Team
Wheel Divas Cycling Team

Living in...

This article is part of a guide on where to live in the UAE. Our reporters will profile some of the country’s most desirable districts, provide an estimate of rental prices and introduce you to some of the residents who call each area home. 

Wicked: For Good

Director: Jon M Chu

Starring: Ariana Grande, Cynthia Erivo, Jonathan Bailey, Jeff Goldblum, Michelle Yeoh, Ethan Slater

Rating: 4/5

Gulf Under 19s final

Dubai College A 50-12 Dubai College B

The years Ramadan fell in May

1987

1954

1921

1888

Ziina users can donate to relief efforts in Beirut

Ziina users will be able to use the app to help relief efforts in Beirut, which has been left reeling after an August blast caused an estimated $15 billion in damage and left thousands homeless. Ziina has partnered with the United Nations High Commissioner for Refugees to raise money for the Lebanese capital, co-founder Faisal Toukan says. “As of October 1, the UNHCR has the first certified badge on Ziina and is automatically part of user's top friends' list during this campaign. Users can now donate any amount to the Beirut relief with two clicks. The money raised will go towards rebuilding houses for the families that were impacted by the explosion.”

Going grey? A stylist's advice

If you’re going to go grey, a great style, well-cared for hair (in a sleek, classy style, like a bob), and a young spirit and attitude go a long way, says Maria Dowling, founder of the Maria Dowling Salon in Dubai.
It’s easier to go grey from a lighter colour, so you may want to do that first. And this is the time to try a shorter style, she advises. Then a stylist can introduce highlights, start lightening up the roots, and let it fade out. Once it’s entirely grey, a purple shampoo will prevent yellowing.
“Get professional help – there’s no other way to go around it,” she says. “And don’t just let it grow out because that looks really bad. Put effort into it: properly condition, straighten, get regular trims, make sure it’s glossy.”

COMPANY%20PROFILE
%3Cp%3E%3Cstrong%3EName%3A%3C%2Fstrong%3E%20SupplyVan%3Cbr%3E%3Cstrong%3EBased%3A%3C%2Fstrong%3E%20Dubai%2C%20UAE%3Cbr%3E%3Cstrong%3ELaunch%20year%3A%3C%2Fstrong%3E%202017%3Cbr%3E%3Cstrong%3ENumber%20of%20employees%3A%3C%2Fstrong%3E%2029%3Cbr%3E%3Cstrong%3ESector%3A%3C%2Fstrong%3E%20MRO%20and%20e-commerce%3Cbr%3E%3Cstrong%3EFunding%3A%3C%2Fstrong%3E%20Seed%3C%2Fp%3E%0A
MATCH INFO

Chelsea 1 (Hudson-Odoi 90 1')

Manchester City 3 (Gundogan 18', Foden 21', De Bruyne 34')

Man of the match: Ilkay Gundogan (Man City)

Updated: February 25, 2023, 10:15 AM