Claudius cells are seen in:
(Refer: en.m.wikipedia.org/wiki/Claudius cells)
Organ of Corti

Sense organ of hearing.
Situated on the top of the basilar membrane in scala media.
Contains auditory receptors or peripheral receptors of hearing.
Canal of Schlemm
Organ of Corti
Parenchyma of parathyroid gland
Alveoli