After a lot searching. I found my answer.
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We don’t need to target browser zooming explicitly by using media queries. When we zoom into our browser it behaves as different devices.
For eg: If we zoom at level 175% the pixel width of our screen size is 732px ( You can find relation between zooming and pixel width at mqtest.io [archived] ) which is nearby 768px of ipad mini.
therefore you can target both Ipad mini and browser zooming(@175%) by using a common media query
i.e @media screen and (min-width:732px)
So if you target different devices using media queries (make site responsive for different Devices) then your browser zooming is itself taken into account.