SELECT 
  cscart_product_prices.product_id, 
  MIN(
    IF(
      cscart_product_prices.percentage_discount = 0, 
      cscart_product_prices.price, 
      cscart_product_prices.price - (
        cscart_product_prices.price * cscart_product_prices.percentage_discount
      )/ 100
    )
  ) AS price 
FROM 
  cscart_product_prices 
WHERE 
  cscart_product_prices.product_id IN (
    68534, 68533, 68459, 68363, 68362, 68360, 
    68358, 68357, 68135, 68065, 68064, 
    67902, 67896, 67685, 67684, 66983, 
    68359, 67955, 68319, 68312, 67848, 
    67845, 67839, 67686, 67683, 66841, 
    66840, 66839, 67958, 68200, 67770, 
    67769, 67768, 67767, 67766, 67765, 
    67764, 67763, 67762, 67761
  ) 
  AND cscart_product_prices.lower_limit = 1 
  AND cscart_product_prices.usergroup_id IN (0, 1) 
GROUP BY 
  cscart_product_prices.product_id

Query time 0.00084

Explain
id select_type table type possible_keys key key_len ref rows Extra
1 SIMPLE cscart_product_prices range usergroup,product_id,lower_limit,usergroup_id usergroup 9 80 Using where

Result

product_id price
66839 1.69000000
66840 1.69000000
66841 1.69000000
66983 1.69000000
67683 1.69000000
67684 1.69000000
67685 1.69000000
67686 1.69000000
67761 1.69000000
67762 1.69000000
67763 1.69000000
67764 1.69000000
67765 1.69000000
67766 1.69000000
67767 1.69000000
67768 1.69000000
67769 1.69000000
67770 1.69000000
67839 1.69000000
67845 1.69000000
67848 1.69000000
67896 1.69000000
67902 1.69000000
67955 1.69000000
67958 1.69000000
68064 1.69000000
68065 1.69000000
68135 1.69000000
68200 1.69000000
68312 1.69000000
68319 1.69000000
68357 1.69000000
68358 1.69000000
68359 1.69000000
68360 1.69000000
68362 1.69000000
68363 1.69000000
68459 1.69000000
68533 1.69000000
68534 1.69000000