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 (
    73214, 73213, 73212, 73211, 73210, 73209, 
    73208, 73207, 73206, 73205, 73204, 
    73203, 73202, 73201, 73200, 73199, 
    73198, 73197, 73196, 73195, 73623, 
    73622, 73621, 73620, 73619, 73618, 
    73617, 73616, 73615, 73614, 73613, 
    73612, 73509, 73285, 73241, 73408, 
    73402, 73401, 73337, 73336
  ) 
  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
73195 1.69000000
73196 1.69000000
73197 1.69000000
73198 1.69000000
73199 1.69000000
73200 1.69000000
73201 1.69000000
73202 1.69000000
73203 1.69000000
73204 1.69000000
73205 1.69000000
73206 1.69000000
73207 1.69000000
73208 1.69000000
73209 1.69000000
73210 1.69000000
73211 1.69000000
73212 1.69000000
73213 1.69000000
73214 1.69000000
73241 1.69000000
73285 1.69000000
73336 1.69000000
73337 1.69000000
73401 1.69000000
73402 1.69000000
73408 1.69000000
73509 1.69000000
73612 1.69000000
73613 1.69000000
73614 1.69000000
73615 1.69000000
73616 1.69000000
73617 1.69000000
73618 1.69000000
73619 1.69000000
73620 1.69000000
73621 1.69000000
73622 1.69000000
73623 1.69000000