electrical and scientific apparatus, namely, motion picture films featuring music, animated and live-action performances, science fiction, comedy, drama and other entertainment themes; pre-recorded video and audio cassettes, video and audio discs, CD-ROMs, and digital versatile discs featuring music, anlimated and live-action performances, science fiction, comedy, drama and other entertainment themes; computer programs, software and manuals sold as a unit for entertainment and for use as cale...