Is zakat due annually on "dead stock" auto parts that were previously subject to zakat, knowing that their sale is very minimal?

The zakat on commercial goods is paid by estimating their value at the completion of the hawl (one lunar year) and adding it to the cash, then paying one-fourth of one-tenth (2.5%) of the total, provided it reaches the nisab (minimum threshold). Each type of good is not zakat-able separately. As for goods that are not expected to be sold (stagnant/unsaleable), scholars have differed regarding the obligation of their zakat. Some contemporary scholars have favored the view that their zakat is not obligatory. If the questioner adopts this opinion, they are not required to pay zakat on these items. Zakat is obligatory on trade goods every time a hawl passes over them, even if they were zakat-able before.