Claudius cells are seen in:
Canal of Schlemm
Organ of Corti
Parenchyma of parathyroid gland
Alveoli
(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.