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 (
    73780, 73779, 73756, 73689, 73597, 73339, 
    73242, 73628, 73776, 73775, 73774, 
    73773, 73772, 73771, 73770, 73769, 
    73768, 73767, 73766, 73765, 73764, 
    73763, 73762, 73761, 73760, 73759, 
    73288, 73311, 73283, 73282, 73281, 
    73280, 73279, 73278, 73624, 73596, 
    73595, 73338, 73216, 73215
  ) 
  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 0.00098

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
73215 1.69000000
73216 8.99000000
73242 1.69000000
73278 1.69000000
73279 1.69000000
73280 1.69000000
73281 1.69000000
73282 1.69000000
73283 1.69000000
73288 1.69000000
73311 1.69000000
73338 1.69000000
73339 1.69000000
73595 1.69000000
73596 1.69000000
73597 1.69000000
73624 1.69000000
73628 1.69000000
73689 1.69000000
73756 1.69000000
73759 1.69000000
73760 1.69000000
73761 1.69000000
73762 1.69000000
73763 1.69000000
73764 1.69000000
73765 1.69000000
73766 1.69000000
73767 1.69000000
73768 1.69000000
73769 1.69000000
73770 1.69000000
73771 1.69000000
73772 1.69000000
73773 1.69000000
73774 1.69000000
73775 1.69000000
73776 1.69000000
73779 1.69000000
73780 1.69000000