You can’t decrease the php setting and also allow a specific file type to be larger. What you need to do is to set the size to the max you want to allow for the PDF files and then create an upload filter that will limit the file size of other file types. I found an example of doing this based on user role, but this could be modified to base the max size on file type instead with a little work. https://gist.github.com/unfulvio/1ee103a6f86893771b5a