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 (
    61885, 61787, 61767, 61766, 61519, 61518, 
    61116, 60266, 59324, 61789, 61788, 
    61217, 59956, 61633, 61112, 61007, 
    61006, 60975, 60963, 60854, 60265, 
    61632, 61613, 61523, 61583, 61565, 
    58785, 61509, 61418, 61407, 61406, 
    61391, 61016, 60853, 60264, 59808, 
    61508, 60867, 61409, 61157
  ) 
  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 0.00137

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
58785 1.69000000
59324 1.69000000
59808 1.69000000
59956 1.69000000
60264 1.69000000
60265 1.69000000
60266 1.69000000
60853 1.69000000
60854 1.69000000
60867 1.69000000
60963 1.69000000
60975 1.69000000
61006 1.69000000
61007 1.69000000
61016 1.69000000
61112 1.69000000
61116 1.69000000
61157 1.69000000
61217 1.69000000
61391 1.69000000
61406 1.69000000
61407 1.69000000
61409 1.69000000
61418 1.69000000
61508 1.69000000
61509 1.69000000
61518 1.69000000
61519 1.69000000
61523 1.69000000
61565 1.69000000
61583 2.49000000
61613 1.69000000
61632 1.69000000
61633 1.69000000
61766 1.69000000
61767 1.69000000
61787 1.69000000
61788 1.69000000
61789 1.69000000
61885 1.69000000