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 (
    68835, 69400, 69349, 69324, 69291, 69257, 
    69256, 69255, 69123, 68831, 68697, 
    68696, 68879, 68906, 68576, 69176, 
    69175, 69174, 69033, 67842, 69173, 
    69172, 69100, 69099, 69032, 69022, 
    68905, 68408, 68368, 68367, 68695, 
    68547, 68555, 68904, 68903, 68834, 
    68833, 68725, 68605, 68292
  ) 
  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 0.00106

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
67842 1.69000000
68292 1.69000000
68367 1.69000000
68368 1.69000000
68408 1.69000000
68547 1.69000000
68555 1.69000000
68576 1.69000000
68605 1.69000000
68695 1.69000000
68696 1.69000000
68697 1.69000000
68725 1.69000000
68831 1.69000000
68833 1.69000000
68834 1.69000000
68835 1.69000000
68879 1.69000000
68903 1.69000000
68904 1.69000000
68905 1.69000000
68906 1.69000000
69022 1.69000000
69032 1.69000000
69033 1.69000000
69099 1.69000000
69100 1.69000000
69123 1.69000000
69172 1.69000000
69173 1.69000000
69174 1.69000000
69175 1.69000000
69176 1.69000000
69255 1.69000000
69256 1.69000000
69257 1.69000000
69291 1.69000000
69324 1.69000000
69349 1.69000000
69400 1.69000000