SELECT 
  category_id, 
  parent_id 
FROM 
  cscart_categories 
WHERE 
  parent_id IN(304, 305, 307) 
  AND category_id != 265

Query time 0.00076

JSON explain

{
  "query_block": {
    "select_id": 1,
    "table": {
      "table_name": "cscart_categories",
      "access_type": "range",
      "possible_keys": ["PRIMARY", "parent", "p_category_id"],
      "key": "parent",
      "key_length": "3",
      "used_key_parts": ["parent_id"],
      "rows": 29,
      "filtered": 100,
      "index_condition": "cscart_categories.parent_id in (304,305,307)",
      "attached_condition": "cscart_categories.category_id <> 265"
    }
  }
}