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 (
    44071, 44070, 44069, 44068, 44067, 44066, 
    44065, 44064, 44063, 44062, 44061, 
    44060, 44059, 44058, 44057, 44056, 
    44055, 44054, 44053, 44052, 44051, 
    44050, 44049, 44048, 44047
  ) 
  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 0.00081

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 50 Using where

Result

product_id price
44047 1.69000000
44048 1.69000000
44049 1.69000000
44050 1.69000000
44051 1.69000000
44052 1.69000000
44053 1.69000000
44054 1.69000000
44055 1.69000000
44056 1.69000000
44057 1.69000000
44058 1.69000000
44059 1.69000000
44060 1.69000000
44061 1.69000000
44062 1.69000000
44063 1.69000000
44064 1.69000000
44065 1.69000000
44066 1.69000000
44067 1.69000000
44068 1.69000000
44069 1.69000000
44070 1.69000000
44071 1.69000000