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 (
    67841, 68817, 67790, 67789, 67788, 67787, 
    67786, 67785, 67784, 67783, 67782, 
    67781, 67780, 67779, 67778, 67777, 
    67776, 67775, 67774, 67773, 67772, 
    67771, 68694, 68693, 68661, 68532, 
    68124, 68123, 68692, 68662, 68573, 
    68531, 68374, 68361, 68199, 67871, 
    67844, 67843, 67840, 68201
  ) 
  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 0.00095

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
67771 1.69000000
67772 1.69000000
67773 1.69000000
67774 1.69000000
67775 1.69000000
67776 1.69000000
67777 1.69000000
67778 1.69000000
67779 1.69000000
67780 1.69000000
67781 1.69000000
67782 1.69000000
67783 1.69000000
67784 1.69000000
67785 1.69000000
67786 1.69000000
67787 1.69000000
67788 1.69000000
67789 1.69000000
67790 1.69000000
67840 1.69000000
67841 1.69000000
67843 1.69000000
67844 1.69000000
67871 1.69000000
68123 1.69000000
68124 1.69000000
68199 1.69000000
68201 1.69000000
68361 1.69000000
68374 1.69000000
68531 1.69000000
68532 1.69000000
68573 1.69000000
68661 1.69000000
68662 1.69000000
68692 1.69000000
68693 1.69000000
68694 1.69000000
68817 1.69000000