Is it really a Universal law?

Kantian Ethics is a deontological theory which assumes the view that right actions do not depend in the least on consequences, but on the maximization of utility, the production of happiness, or desires and needs of human beings.  Otherwise stated, one should, “Act only on that maxim through which you can at the same time will that it should become a universal law.”  Here, Kant is suggesting that we are obligated to uphold certain duties or rules that universally apply to everyone and that we are not to brake these rules no matter what the motive.  To use the common example, if your friend is being pursued by a murderer and takes refuge in your house and the murderer comes to your door asking if your friend is there, Kant’s theory would say that you should not lie, because lying is wrong, even though telling the truth would result in the death of your friend.  At this point it is very obvious how Kantian ethics and utilitarianism, are on totally opposite ends of the spectrum from each other.  A Utilitarian would look at this situation and calculate which action would cause the least amount of harm for the fewest number of people.  But often when we stop to calculate these consequences our own personal feelings get involved in our decisions and then the situation begins to change ever so slightly.  Because of this personal investment we create within the situation, we slowly begin to create a new situation which we already know how to solve.  This is like in math when you can’t figure out how to do a problem so you look up the answer and then start working the problem backwards to figure it out.  We do this same thing when we don’t know how to handle a certain dilemma.  I think this is really interesting how we all do this, sometimes completely unaware that we are even doing it.  Therefore, I think it is almost impossible for us to look at some situations from a completely neutral standpoint.  So to figure out what we are supposed to do in such a situation, we immediately try to attach ourselves to this situation by adding things that we think are similar to other situations in our lives.  Thus as we discuss specific situations, and we try to assume a non-specific stand point I think our logical reasoning, for how we think we would react at that moment is completely irrelevant until that exact moment we are truly placed in that situation.