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 (
    14819, 14818, 39047, 14808, 14807, 23244, 
    23237, 14795, 14720, 14713, 14730, 
    14728, 14726, 14723, 14722, 14787, 
    14701, 76378, 76377, 14677, 14663, 
    14662, 14661, 14660, 14659, 14658, 
    14657, 14656, 14654, 14653, 14652, 
    14651, 14649, 14648, 14647, 14646, 
    14645, 14644, 14643, 14642
  ) 
  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 0.00140

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
14642 1.69000000
14643 1.69000000
14644 1.69000000
14645 1.69000000
14646 1.69000000
14647 1.69000000
14648 1.69000000
14649 1.69000000
14651 1.69000000
14652 1.69000000
14653 1.69000000
14654 1.69000000
14656 1.69000000
14657 1.69000000
14658 1.69000000
14659 1.69000000
14660 1.69000000
14661 1.69000000
14662 1.69000000
14663 1.69000000
14677 1.69000000
14701 1.69000000
14713 1.69000000
14720 1.69000000
14722 1.69000000
14723 1.69000000
14726 1.69000000
14728 1.69000000
14730 1.69000000
14787 1.69000000
14795 1.69000000
14807 1.69000000
14808 1.69000000
14818 1.69000000
14819 1.69000000
23237 1.69000000
23244 1.69000000
39047 1.69000000
76377 1.69000000
76378 1.69000000