Sphincter of Lutkans seen in
The mucosa of the cystic duct is arranged in spiral folds known as the valves of Heister and the wall is surrounded by a sphincteric structure called the sphincter of Lutkens.The mucous membrane contains indentations of the mucosa that sink into the muscle coat; these are the crypts of Luschka.Ref: Bailey and Love 27th edition Pg: 1188
Cystic duct
Common bile duct
Pancreatic duct
Ampulla of vater
G.I.T