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 (
    70121, 70812, 70727, 70339, 70697, 70696, 
    70695, 70694, 70640, 70600, 70584, 
    70539, 70432, 70357, 70587, 70586, 
    70583, 70579, 70537, 70493, 70120, 
    69978, 69977, 70358, 70462, 70459, 
    70458, 70433, 69982, 70435, 70434, 
    70362, 70015, 70014, 70235, 70234, 
    70161, 70119, 69980, 69745
  ) 
  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 0.00116

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
69745 1.69000000
69977 1.69000000
69978 1.69000000
69980 1.69000000
69982 1.69000000
70014 1.69000000
70015 1.69000000
70119 1.69000000
70120 1.69000000
70121 1.69000000
70161 1.69000000
70234 1.69000000
70235 1.69000000
70339 1.69000000
70357 1.69000000
70358 1.69000000
70362 1.69000000
70432 1.69000000
70433 1.69000000
70434 1.69000000
70435 1.69000000
70458 1.69000000
70459 1.69000000
70462 1.69000000
70493 1.69000000
70537 1.69000000
70539 1.69000000
70579 1.69000000
70583 1.69000000
70584 1.69000000
70586 1.69000000
70587 1.69000000
70600 1.69000000
70640 1.69000000
70694 1.69000000
70695 1.69000000
70696 1.69000000
70697 1.69000000
70727 1.69000000
70812 1.69000000