Hello Andreas,
easiest way would be matching to the file name with the file name action in message or content filter (I suppose you'd not need a condition for that, because an action drop-attachment-by-filename is already a perfect fit, and makes the filter easier).
In theory, there is also a message filter condition called "attachment-binary-contains", which let's you enter a binary pattern, i.e. a magic number for a given file type. However, this condition has no corresponding action to drop that attachment, so it would be only useful to quarantine or drop a whole message.
Hope that helps,
Andreas