Spiral valve of Heister is seen in
Spiral valves of Heister are undulating folds or valves in the proximal mucosa of the cystic duct. The cystic duct attaches the gallbladder to the common bile duct. The spiral valves of Heister are suppoed by underlying smooth muscle fibers. ref -eahslab.com
Neck of gall bladder
Cystic duct
Colon
Pylorus
Abdomen and pelvis