SELECT 
  category_id, 
  parent_id 
FROM 
  cscart_categories 
WHERE 
  parent_id IN(
    2707, 2724, 2728, 2733, 2755, 2768, 2775, 
    2780, 2789, 2801, 2851, 2852, 2853, 
    2937, 3008, 3016, 3028, 3038, 3044, 
    3055, 3092, 3095, 3182, 3289, 3291, 
    3317, 3344, 3350, 3414
  ) 
  AND category_id != 414

Query time 0.00058

JSON explain

{
  "query_block": {
    "select_id": 1,
    "cost_info": {
      "query_cost": "69.36"
    },
    "table": {
      "table_name": "cscart_categories",
      "access_type": "range",
      "possible_keys": [
        "PRIMARY",
        "parent",
        "p_category_id"
      ],
      "key": "parent",
      "used_key_parts": [
        "parent_id"
      ],
      "key_length": "3",
      "rows_examined_per_scan": 138,
      "rows_produced_per_join": 138,
      "filtered": "100.00",
      "index_condition": "(`s2cart`.`cscart_categories`.`parent_id` in (2707,2724,2728,2733,2755,2768,2775,2780,2789,2801,2851,2852,2853,2937,3008,3016,3028,3038,3044,3055,3092,3095,3182,3289,3291,3317,3344,3350,3414))",
      "cost_info": {
        "read_cost": "55.56",
        "eval_cost": "13.80",
        "prefix_cost": "69.36",
        "data_read_per_join": "488K"
      },
      "used_columns": [
        "category_id",
        "parent_id"
      ],
      "attached_condition": "(`s2cart`.`cscart_categories`.`category_id` <> 414)"
    }
  }
}