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 0.00100

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)"
    }
  }
}

Result

category_id parent_id
2729 2728
2730 2728
2731 2728
2732 2728
2756 2755
2757 2755
2758 2755
2759 2755
2760 2755
2761 2755
2762 2755
2763 2755
2764 2755
2765 2755
2769 2768
2770 2768
2771 2768
2772 2768
2773 2768
2774 2768
2776 2775
2777 2775
2781 2780
2782 2780
2783 2780
2784 2780
2785 2780
2786 2780
2787 2780
2788 2780
2790 2789
2791 2789
2792 2789
2793 2789
2794 2789
2795 2789
2854 2853
2856 2853
2857 2853
2858 2853
2864 2853
2866 2853
2938 2937
2939 2937
2940 2937
2941 2937
2942 2937
2943 2937
3009 3008
3010 3008
3011 3008
3017 3016
3018 3016
3019 3016
3020 3016
3021 3016
3029 3028
3030 3028
3031 3028
3032 3028
3033 3028
3034 3028
3035 3028
3036 3028
3039 3038
3040 3038
3041 3038
3042 3038
3056 3055
3059 3055
3072 3055
3073 3055
3093 3092
3094 3092
3096 3095
3097 3095
3099 3095
3100 3095
3102 3095
3103 3095
3104 3095
3107 3095
3109 3095
3183 3182
3184 3182
3185 3182
3186 3182
3187 3182
3188 3182
3189 3182
3292 3291
3293 3291
3294 3291
3295 3291
3296 3291
3297 3291
3298 3291
3299 3291
3300 3291
3301 3291
3302 3291
3303 3291
3304 3291
3314 3291
3318 3317
3323 3317
3324 3317
3325 3317
3326 3317
3327 3317
3328 3317
3329 3317
3330 3317
3331 3317
3332 3317
3345 3344
3346 3344
3347 3344
3348 3344
3349 3344
3351 3350
3352 3350
3353 3350
3354 3350
3355 3350
3356 3350
3357 3350
3358 3350
3359 3350
3360 3350
3361 3350
3362 3350
3363 3350