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 (
    67356, 67355, 67354, 67353, 67352, 67351, 
    67350, 67349, 67348, 67347, 67346, 
    67345, 67344, 67314, 67313, 76804, 
    76803, 76802, 76801, 76800, 76799, 
    76798, 76797, 76796, 76795, 76794, 
    67193, 67179, 67178, 67177, 67176, 
    67175, 67174, 67173, 67172, 67171, 
    67170, 67169, 67168, 67167
  ) 
  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 0.00079

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
67167 1.69000000
67168 1.69000000
67169 1.69000000
67170 1.69000000
67171 1.69000000
67172 1.69000000
67173 1.69000000
67174 1.69000000
67175 1.69000000
67176 1.69000000
67177 1.69000000
67178 1.69000000
67179 1.69000000
67193 1.69000000
67313 1.69000000
67314 1.69000000
67344 1.69000000
67345 1.69000000
67346 1.69000000
67347 1.69000000
67348 1.69000000
67349 1.69000000
67350 1.69000000
67351 1.69000000
67352 1.69000000
67353 1.69000000
67354 1.69000000
67355 1.69000000
67356 1.69000000
76794 1.69000000
76795 1.69000000
76796 1.69000000
76797 1.69000000
76798 1.69000000
76799 1.69000000
76800 1.69000000
76801 1.69000000
76802 1.69000000
76803 1.69000000
76804 1.69000000